help with these 2 questions please

3- Red Co. had 600,000 shares of common stock outstanding on January 1, issued 120,000 shares on April 1, purchased 40,000 shares of treasury stock on October 1, and issued 72,000 shares on November 1. The weighted average shares outstanding for the year is? 4- Accrued taxes payable of $150,000 were not recorded at December 31, 2020. Office supplies on hand of $95,000 at December 31, 2021 were erroneously treated as expense instead of supplies inventory. Neither of these errors was discovered nor corrected. The effect of these two errors would cause retained earnings at December 31, 2021 to be in error by what amount