Oriole Excavation Consultants began the current year with 34,500 common shares outstanding. It issued additional shares of 17,100 and 21,000 on April 1 and September 1, respectively. The company also purchased 3,600 shares of treasury stock on November 1. The firm's year end is December 31. Based on this information, compute the weighted-average number of common shares outstanding for Oriole Excavation Consultants assuming that the company implemented a 12% stock dividend on December 1. (Enter a decrease in shares outstanding with a minus sign or parentheses.) Date Event Number of Shares Outstanding Weight by Number of Months Shares Are Outstanding Weighted-Average Shares Outstanding 1/1 Balance 4/1 New Issue 9/11 New Issue 11/1 Treasury Stock Purchase S Subtotal ma 12/1 12% Stock Dividend e spe mars 12/31 Balance