Headland Corporation had 324,000 shares of common stock outstanding on January 1, 2017. On May 1, Headland issued 32,100 shares. (a) Compute the weighted-average number of shares outstanding if the 32,100 shares were issued for cash.

weighted-average number of shares outstanding $_________

(b) Compute the weighted-average number of shares outstanding if the 32,100 shares were issued in a stock dividend.

weighted-average number of shares outstanding $_________