On January $1,2023,$ Sunland Manufacturers had $342,000$ common shares outstanding. On April $1,$ the corporation issued $34,200$ new common shares to raise additional capital. On July $1,$ the corporation declared and distributed a $10\%$ stock dividend on its common shares. On November $1,$ the corporation repurchased on the market $9,900$ of its own outstanding common shares to make them available for issuances related to its key executives' outstanding stock options.

$($a$)$

Calculate the weighted average number of shares outstanding as at December $31,2023.($Round answer to $0$ decimal places, e$.$g$.5,255.)$

Weighted average number of shares outstanding shares