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Fuerman Incorporated had the following common stock record during the current calendar year: Outstanding, beginning of year 2 , 6 5 0 , 0 0

Fuerman Incorporated had the following common stock record during the current calendar year:
Outstanding, beginning of year 2,650,000
Additional shares issued 6/30270,000
Additional shares issued 9/30270,000
A 12% stock dividend was paid on December 1. What is the number of shares to be used in computing basic EPS?

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