Kingbird Corporation had $324,000 shares of common stock outstanding on January 1 2017.

On May 1 Kingbird issued $32,100 shares.

a Compute the weighted average number of shares outstanding if the $32,100 shares were issued for cash Weighted average number of shares outstanding.

b Compute the weighted average number of shares outstanding if the $32,100 shares were issued in a stock dividend Weighted average number of shares outstanding.