On January 1, 2021, Bat Co. had 888,000 shares of common stock issues and 96,000 shares of treasury stock. During 2021, the following stockholder equity transactions occurred:

- On May 1, employees purchased 48,000 shares of unissued common stock by exercising their stock options.

- On August 1, 72,000 treasury shares were sold

- On December 1, Bat distributed a 10% stock dividend on outstanding common shares.

At December 31, 2021, how many shares of common stock are issues, and, for basic earnings per share computations for 2021, what is the weighted average of common shares outstanding?

Answer Options:

Shares issued 21/31/21 ; Weighted Average Shares for 2021

A. 1,027,200 ; 1,003,200

B. 1.027,200 ; 939,400

C. 1.003,200 ; 939,400

D. 1.003,200 ; 1,027,200