Jan. 1st 20,000 shares of $10 par value common stock outstanding. Apr. 1 issued 5000 shares of stock June 1 Issued 4000 shares of stock July 1 Issued a 10% stock dividend Sept. 1 Issued a 2 for 1 stock split Oct. 1 Reacquired 1000 shares of treasury stock Dec. 1 Reissued 1000 shares of treasury stock Determine the weighted average number of shares outstanding for the company current earnings per rnings per share