Oriole Inc., a publicly traded company, had $213,000$ common shares outstanding on December $31,2022.$ During $2023,$ the company

issued $7,800$ shares on May $1$ and retired $12,000$ shares on October $31.$ For $2023,$ the company reported net income of $$216,200$

after a loss from discontinued operations of $$32,430($net of tax$).$

$($a$)$

Calculate the weighted average number of common shares.

Weighted average number of common shares

shares