Fuerman Incorporated had the following common stock record during the current calendar year: Outstanding, beginning of year Additional shares issued 6/30 Additional shares issued 9/30 2,800,000 240,000 240,000 A 13% stock dividend was paid on December 1. What is the number of shares to be used in computing basic EPS? Multiple Choice 2,980,000 3,367,400 3,299,600 3,435,200