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Negin Co. started its most recent fiscal year on January 1, 2021, with 460,000 common shares outstanding. The following events occurred during the year: 1)

Negin Co. started its most recent fiscal year on January 1, 2021, with 460,000 common shares outstanding. The following events occurred during the year: 1) On February 1, Negin sold 15,600 additional common shares. 2) The company declared and issued a 25% stock dividend on March 1. 3) On June 1, Negin repurchased and cancelled 3,900 common shares. 4) An additional 4,700 common shares were issued on July 1. 5) On September 1, Negin declared and issued a three-for-one stock split. 6) On December 1, Negin issued an additional 13,800 shares. 7) Following the fiscal year, Negin declared and issued a two-for-one stock split on February 1, 2022. The company issued its 2021 financial statements on April 30, 2022. Calculate the weighted average number of common shares that Negin should use for calculating its EPS numbers for 2021

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