JLH Corp.'s fiscal year end is December 31, 20X6. Details of transactions with respect to its common share account during the 20X6 fiscal year are detailed below: Date Description of activity Number of shares January 1, 20X6 Opening balance (shares outstanding) 100,000 April 1, 20X6 Issued (sold) 60,000 July 1, 20X6 Two-for-one stock split October 1, 20X6 Repurchased common shares 10,000 What is JLH's weighted average number of common shares outstanding for the year ended December 31, 20X6? a. 290,000 b. 225,000 C 287,500 d. 222,500