On December 31, 20x4, Muskoka Inc. had 600, 000 shares of common shares issued and outstanding. Muskoka issued a 10% stock dividend on July 1, 20x5, and on October 1, 20x5, purchased and retired 48, 000 of its common shares. The number of shares Muskoka should use in computing basic earnings per share for the year ended December 31, 20x5, is: ish 612, 000 618.000 648,000 660.000 An example of a subsequent event that would not require disclosure of the impact on the EPS will be: Common shares issued for cash Retirement of preferred shares that are non-cumulative and nonconvertible. Issuance of new options Issuance of convertible bonds