On January 1, 2021 there were 200,000 shares of common stock outstanding. On April 1, 20,000 shares were issued and on September 1, the corporation bought 30,000 shares of treasury stock. The board of directors declared a 20% stock dividend on December 1. What was the weighted average of common stocks outstanding at December 31, 2021? 208,167. 228,000. 190,000. 246,000