how can calculate

54) At January 1, 2021, Eddy Corporation had the following share capital: $ 2 Preferred shares, noncumulative, 500,000 shares authorized, 1,000 shares issued $ 650,000 Common shares, 1,000,000 shares authorized, 10,000 shares issued 250,000 $ 900,000 On February 16, 2021 the board of directors declared and paid a 10% common stock dividend. On July 31, 2021, the board declared a 3-for-1 stock split on the common stock. On its December 31, 2021 financial statements, Eddy Corporation will report how many common shares issued?

a) 10,000

b) 11,000

c) 30,000

d) 33,000