On January 1, Solace Medical Corp. (SMC), a publicly accountable enterprise, had 85,000 common shares outstanding. The following transactions, affecting the share structure, occurred during the year: April 1: SMC issued 52,000 common shares. July 1: SMC issued a 25% stock dividend. September 1: SMC issued a two-for-one stock split. October 1: SMC repurchased and cancelled 35,000 common shares. What is SMCs WACSO for the year