Newton Inc. uses a calendar year for financial reporting. The company is authorized to issue 9,000,000 shares of $10 par common stock. At no time has Newton issued any potentially dilutive securities. Listed below is a summary of Newton's common stock activities.

1.	Number of common shares issued and outstanding at December 31, 2012	2,000,000
2.	Shares issued as a result of a 10% stock dividend on September 30, 2013	200,000
3.	Shares issued for cash on March 31, 2014	2,000,000
	Number of common shares issued and outstanding at December 31, 2014	4,200,000
4.	A 2-for-1 stock split of Newton's common stock took place on March 31, 2015

Instructions

(a)	Compute the weighted-average number of common shares used in computing earnings per common share for 2013 on the 2014 comparative income statement.

(b)	Compute the weighted-average number of common shares used in computing earnings per common share for 2014 on the 2014 comparative income statement.

(c)	Compute the weighted-average number of common shares to be used in computing earnings per common share for 2014 on the 2015 comparative income statement.

(d)	Compute the weighted-average number of common shares to be used in computing earnings per common share for 2015 on the 2015 comparative income statement. (CMA adapted)