please answer then fast I only have 20 mins remaining in my exam

As of January 1, the beginning of the fiscal year, a company has 10,000 shares outstanding. The company issues 5,000 shares on April 1 and reacquires 3,000 shares on September 1. What is the weighted average number of shares outstanding for the year? O 12,333 O 18,000 12.750 O 6,000 The change to IFRS or to ASPE had the following effect on the financial statements of the company: O all financial statements had to retroactively apply the new standards. O the financial statements remained the same, the change was explained in the notes to the financial statements. O as this was a change in circumstances, they applied this change to present and future periods. O all financial statements had to proactively apply the new standards. Vaughn Inc. owns 20% of Tantramar Sand and Gravel and has significant influence over the company's operations. During the year, Tantramar had a net income of $245000 and paid a dividend of $43000. The balance on Vaughn's Balance Sheet for this investment would O O O O increase by $202000. increase by $245000. decrease by $40400. increase by $40400. If a corporation issued $4160000 in bonds that pay 5% annual interest, what is the annual net cash cost of this borrowing if the income tax rate is 25%? $156000 $2080000 O $208000 $52000