Required information

$[$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$-$$$6$ par value, $100,000$ shares authorized, $40,000$ shares issued and

outstanding

Paid$-$in capital in excess of par value, common stock

Retained earnings

Total stockholders' equity

Stockholders' Equity $($December $31)$

Common stock$-$ $$6$ par value, $100,000$ shares authorized, $47,000$ shares issued, $5,000$

shares in treasury

Paid$-$in capital in excess of par value, common stock

Retained earnings restricted by treasury stock$)$

Less cost of treasury stock

Total stockholders' equity

The following transactions and events affected its equity during the year.

January $5$ Declared a $$0\mathrm{.}50$ per share cash dividend, date of record January $10.$

March $20$ Purchased treasury stock for cash.

April $5$ Declared a $$0\mathrm{.}50$ per share cash dividend, date of record April $10.$

July $5$ Declared a $$0\mathrm{.}50$ per share cash dividend, date of record July $10.$

July $31$ Declared a $20\%$ stock dividend when the stock's market value was $$12$ per share.

August $14$ Issued the stock dividend that was declared on July $31.$

october $5$ Declared a $$0\mathrm{.}50$ per share cash dividend, date of record $0$ctober $10.$

Required:

How many common shares are outstanding on each cash dividend date?