Gear Corporation had the following common stock record during the current calendar year: 101,000 5,010,000 Outstanding-January 1 Additional shares issued 3/31 Distributed a 10% stock dividend on 6/30 Shares reacquired 9/30 101,000 What is the number of shares to be used in computing basic EPS? A) 4,219,100. B) 5,111,000. C) 5,060,500. OD) 5,511,000