For each of the following cases, determine the weighted average number of shares that will be used in computing basic and diluted earnings per share for the year $2022.$ The income tax rate is $25\%.$

Case A

Superior, Inc. had $600,000$ ordinary shares issued and outstanding on December $31,2022.$ Superior issued a $20\%$ bonus issue on July $1,2022.$

On October $1,2022,$ Superior reacquired $60,000$ shares of its ordinary share capital and placed them in the treasury.

Case B

White, incorporated, had $40,000,000$ ordinary shares outstanding on December $31,2021.$ On April $1,2022$ and July $1,2022,$ White issued $5,000,000$ shares and $1,000,000$ shares, respectively. On October $1,2022,$ White issued $10,000,$ P$1,000$ face value, $8\%$ convertible bonds. Each bond is convertible into $10$ shares of ordinary share capital. No bondholders converted their holdings in $2022.$

Case C

Lefton, Inc. had $600,000$ ordinary shares and P$5,000,0008\%$ bonds outstanding on December $31,2021.$ The bonds are convertible into ordinary shares at the rate of $5$ shares for each P$1,000$ bond. On April $1,2022,$ Lefton issued an additional $180,000$ ordinary shares for cash. No bonds were issued or converted into ordinary shares during $2022.$

Case D

On December $31,2021,$ Brave Company had outstanding $30,000$

P$10$ par ordinary shares. The company had issued share options in $2021$ to its selected personnel, permitting them to acquire $3,000$ shares at P$18$ per share, which was the market price of the ordinary shares.

On September $30,2022,$ options to acquire $2,000$ shares were exercised. The market price of the ordinary shares on this date was P$23.$ The average market price of ordinary shares during $2022$ was P$25.$ The remaining $1,000$ options are still outstanding on December $31,2022.$