On january 1, a company had 452915 common shares issued and outstanding. The company issued 100,000 additional common shares on april 1. The company had 229,110 stock options outstanding at the beginning and end of the year. The options had a strike price of $45. The average stock price was $50 and stock price on Dec 31 was $60.

19. When applying the treasury stock method, the number of treasury shares assumed to be reacquired is?

20. The denominator is diluted EPS is?