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

$1.$ Number of common shares issued and outstanding at December $31,2023$

$2,000,000$

$2.$ Shares issued as a result of a $12\%$ stock dividend on September $30,2024$

$240,000$

$3.$ Shares issued for cash on March $31,2025$

$2,000,000$

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

$4,240,000$

$4.$ A $2-$for$-1$ stock split of Sheffield$$s common stock took place on March $31,2026$

$($b$)$

Your answer is incorrect.

Compute the weighted$-$average number of common shares used in computing earnings per common share for $2025$ on the $2025$ comparative income statement.