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On January 1, Year 2, Carleton Corporation had 48,000 shares of $6 par value common stock outstanding. On March 31, Year 2, Carleton issued an

On January 1, Year 2, Carleton Corporation had 48,000 shares of $6 par value common stock outstanding. On March 31, Year 2, Carleton issued an additional 14,000 shares in exchange for a building. What number of shares will be used in the computation of earnings per share for Year 2

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