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January $1$: A $5\%$ common stock dividend was issued. The dividend had been declared on December $1,2025,$ to all

stockholders of record on December $29,2025.$

April $1$: A total of $439,200$ shares of the $$3$ convertible preferred stock was converted into common stock. The company

issued new common stock and retired the preferred stock. This was the only conversion of the preferred stock during $2026.$

July $1$: A $2-$for$-1$ split of the common stock became effective on this date. The board of directors had authorized the split on

June $1.$

August $1$: A total of $298,800$ shares of common stock were issued to acquire a factory building.

November $1$: A total of $25,200$ shares of common stock were purchased on the open market at $$9\mathrm{.}00$ per share. These shares

were to be held as treasury stock and were still in the treasury as of December $31,2026.$

Common stock cash dividends: Cash dividends to common stockholders were declared and paid as follows.

April $15-$$$0\mathrm{.}30$ per share

October $15-$$$0\mathrm{.}20$ per share

Preferred stock cash dividends: Cash dividends to preferred stockholders were declared and paid as scheduled.

a$.$ Determine the number of shares used to compute basic earnings per share for the year ended December $31,2026.($Round answer to

$0$ decimal places, e$.$g$.1,500.$ Do not round intermediate calculations.$)$

Number of shares to compute basic earnings per share

b$.$ Determine the number of shares used to compute diluted earnings per share for the year ended December $31,2026.($Round answer

to $0$ decimal places, e$.$g$.1,500.$ Do not round intermediate calculations.$)$

Number of shares to compute diluted earnings per share

c$.$ Compute the adjusted net income to be used as the numerator in the basic earnings per share calculation for the year ended

December $31,2026.$

Adjusted net income $