Headland Inc. uses a calendar year for financial reporting. The company is authorized to issue 8,880,000 shares of $12 par common stock. At no time has Headland issued any potentially dilutive securities. Listed below is a summary of Headlands common stock activities.

1.		Number of common shares issued and outstanding at December 31, 2015		2,090,000
2.		Shares issued as a result of a 12% stock dividend on September 30, 2016		250,800
3.		Shares issued for cash on March 31, 2017		2,170,000
		Number of common shares issued and outstanding at December 31, 2017		4,510,800
4.		A 2-for-1 stock split of Headlands common stock took place on March 31, 2018

a) Compute the weighted-average number of common shares used in computing earnings per common share for 2016 on the 2017 comparative income statement.

b)Compute the weighted-average number of common shares used in computing earnings per common share for 2017 on the 2017 comparative income statement.

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