On January $1,2026,$ Ivanhoe Corp. had $459,000$ shares of common stock outstanding. During $2026,$ it had the following transactions

that affected the common stock account.

February $1$ Issued $126,000$ shares

March $1$ Issued a $10\%$ stock dividend

May $1,$ Acquired $101,000$ shares of treasury stock

June $1$ Issued a $3-$for$-1$ stock split

October $1$ Reissued $62,000$ shares of treasury stock

$($a$)$