The following cases are independent: Case A On 27 February 216,000 shares were issued for $66 each
Jethrow Ltd had 2,600,000 common shares outstanding on January 1 2012

316,000 shares were issued on 1 August
A 2-for-1 stock split was distributed on 30 August

Case B:

On 1 January 2017, Doomsday Corp. had 216,000 nonvoting Series A shares and 616,000 Series B voting shares outstanding. Series A shares have a $3 per share cumulative dividend paid quarterly and are convertible into 2 Series B shares at any time after 31 December 2019.

On 1 October 2017, 31,600 Series A shares were converted to B shares
On 1 December 2017, 88,000 Series B shares were retired for cash


Required:
For each case, calculate the number of weighted-average ordinary shares to use in the calculation of basic EPS. Assume 31 December year-end.
Don't round intermediate calculations.

                                   Case A         Case B

Number of shares :         ?                 ?