On June $1,2023,$ Sunland Company and Coronado Company merged to form Whispering Inc. A total of $876,000$ shares were issued to complete the merger. The new corporation reports on a calendaryear basis.

On April $1,2025,$ the company issued an additional $637,000$ shares of stock for cash. All $1,513,000$ shares were outstanding on December $31,2025.$

Whispering Inc. also issued $$600,000$ of $20-$year, $8\%$ convertible bonds at par on July $1,2025.$ Each $$1,000$ bond converts to $44$ shares of common at any interest date. None of the bonds have been converted to date.

Whispering Inc. is preparing its annual report for the fiscal year ending December $31,2025.$ The annual report will show earnings per share figures based upon a reported after$-$tax net income of $$1,491,000.($The tax rate is $20\%.)$

Determine the following for $2025.$

a$.$ The number of shares to be used for calculating: $($Round answers to $0$ decimal places, e$.$g$.2,500.)$

Basic earnings per share