QUESTION 36 At December 31, 2021. Kifer Company had 600,000 shares of common stock outstanding. In 2022, an additional 120.000 shares of common stock were issued. In addition, Kifer had $10,000,000 of 6% convertible bonds outstanding at December 31, 2021, which are convertible into 270,000 shares of common stock. No bonds were converted into common stock in 2022. The net income for the year ended December 31, 2022, was $3,000,000. Assuming the income tax rate was 30%, if the diluted EPS is $3.80 then Question: On what date were the additional shares issued? 1. Jan 1 2. Nov 1 3. Sept 1 4. Oct 1