Nash Inc. uses a calendar year for financial reporting. The company is authorized to issue $8,810,000$ shares of $$12$ par common stock.

At no time has Nash issued any potentially dilutive securities$.$ Listed below is a summary of Nash's common stock activities.

Number of common shares issued and outstanding at December $31,20232,180,000$

Shares issued as a result of a $12\%$ stock dividend on September $30,2024$

$261,600$

Shares issued for cash on March $31,2025$

Number of common shares issued and outstanding at December $31,2025$

$\backslash$table$[[2,180,000$