Ine equity sections for Atticus Group at the beginning of the year (January 1 ) and end of the vear Paid-in capital in excess of par value, common stock Retained earnings ($50,000 restricted by treasury stock) Less cost of treasury stock Total stockholders' equity The following transactions and events affected its equity during the year. January 5 Declared a $0.40 per share cash dividend, date of record January 10. March 20 Purchased treasury stock for cash. April 5 Declared a $0.40 per share cash dividend, date of record April 10. July 5 Declare $0.40 per share cash dividend, date of record July 10. July 31 Declareo a 208 stock dividend when the stock's market value was $12 per share. August 14 Issued the stock dividend that was declared on July 31. 0ctober 5 Declared a $0.40 per share cash dividend, date of record October 10. Required: 1. How many common shares are outstanding on each cash dividend date