Question 3 (5 marks) Rebecca Inc. has the following changes in its ordinary shares during the year 2021. Date 1/1/2021 1/4/2021 1/6/2021 1/9/2021 31/12/2021 Share changes Beginning balance Issued 20,000 shares for cash Repurchased 30,000 shares Issued 60,000 shares for cash Ending balance Change in shares Share Outstanding 0 90,000 20,000 110,000 -30,000 80,000 60,000 140,000 140,000 Instructions Compute the number of shares to be used in determining diluted earnings per share for 2021