Problem 11-4A (Static) Analyzing changes in stockholders' equity accounts LO C3, P2, P3 (The following information applies to the questions displayed below) The equity sections for Atticus Group at the beginning of the year (January 1) and end of the year (December 31) follow Stockholders' Equity (January 1) Common stock-$4 par value, 100,000 shares authorized, 40,000 shares issued and outstanding $ 160,000 Paid-in capital in excess of par value, common stock 120,000 Retained earnings Total stockholders' equity $ 600,000 320,000 Stockholders' Equity (December 31) Common stock-54 par value, 100,000 shares authorized, 47,400 shares issued, 3,000 shares in treasury Paid-in capital in excess of par value, common stock Retained earnings ($30,000 restricted by treasury stock) Less cost of treasury stock Total stockholders equity $ 189,600 179,200 400,000 768,800 (30,000) $ 738,800 The following transactions and events affected its equity during the year. Problem 11-4A (Static) Part 1 Required: 1. How many common shares are outstanding on each cash dividend date? h January 5 April 5 July 5 October 5 Outstanding common shares