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Kingbird Ltd . began its latest fiscal year on January 1 , 2 0 2 3 , with 1 0 , 0 0 0 common

Kingbird Ltd. began its latest fiscal year on January 1,2023, with 10,000 common shares outstanding. On April, 1 Kingbird sold 3,300 additonal common shares. The company declared and issued a 20% stock dividend on June 1. On July 1, Kingbird repurchased and cancelled 210 shares. An additonal 2,850 common shares were issued on September 1. On November 1, Kingbird declared and issued a 2-for-1 stock split. On December 1, Kingbird issued an additional 100 shares. Following the fiscal year, Kingbird declared and issued a 3-for-1 stock split on February 1,2024. The company issued its 2023 financial statements on March 10,2024. Calculate the weighted average number of common shares that Kingbird should use for calculating its EPS numbers for 2023.

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