Please show work.

On January 1,2018, Albacore Company had 300,000 shares of its common stock issued and outstanding. Albacore issued a 10\% stock dividend on July 1, 2018. On October 1, 2018, Albacore retired 12,000 of its common shares. When calculating basic earnings per share for 2018 , what is the appropriate number of shares for Albacore to use in the denominator of the EPS fraction? 303,000342,000312,000327,000