On January 1, 2021, Yellow Fin Company had 300,000 shares of its common stock issued and outstanding. Yellow Fin issued a 10% stock dividend on July 1, 2021. On October 1, 2021, Yellow Fin retired 12,000 of its common shares. When calculating basic earnings per share for 2021, what's the appropriate number of shares for Yellow Fin to use in the denominator of the EPS fraction