Jackson Company has the following information relating to their earnings per share: Net Income $10,000,000 Shares of Common Stock on January 1 4,000,000 Shares Issued on April 1 2,000,000 Shares Purchased on October 1 Preferred Stock 1,000,000 $100 par value, 5% 100,000 10,000,000 6% Shares of Preferred Stock Face Value of Convertible Bonds Interest Rate on Bonds Preferred Stock Convertible to Common One share of preferred = one share of Stock Bonds Convertible to Common Stock Required common Total of 150,000 shares Calculate the number of shares to be used to calculate fully diluted earnings per share