Grouper Inc. had 428000 shares of common stock issued and outstanding at December 31, 2020. On July 1, 2021 an additional 225000 shares were issued for cash. Grouper also had stock options outstanding at the beginning and end of 2021, which allow the holders to purchase 61100 shares of common stock at $28 per share. The average market price of Grouper's common stock was $35 during 2021. The number of shares to be used in computing diluted earnings per share for 2021 is O 314280. O 552720. O 665220. O 714100.