Required Information The following Information applles to the questions displayed below The equlty sections from Atticus Group's 2016 and 2017 year-end balance sheets follow. toctholders' Equity (December 31, 2016) Coumon stoct-4 par value, 100,000 shares $ 140,000 100,000 340,000 $ 580, 000 authorized, 35,000 shares isued and outstanding Paid-in capital in excess of par value, comon stoch Total stoctholders' equity toctholders' Equity (December 31, 2017) Coumon stoct-4 par value, 100,000 shares $164,000 160,000 420,000 744,000 40,000 $704,000 authorized, 41,000 shares isued, 5,000 shares in treasury Paid-in capital in excess of par value, comon stoch Retained earnirgs $40,000 restricted by txesury stoc?) Less cost of txeasury stoch Total stoctholders' equity The following transactions and events affected Its equity during year 2017. Jan. 5 Declared ? $0.50 per share cash dividend, date of record January 10 Mar. 20 Purea ed tre?sury stock for cash. Apr. 5 Declared ? $0.50 per share cash dividend, date of record April 10 July 5 Declared ? $0.50 per share cash dividend, date of record July 10 July 31 Declared ? 20 stock dividend when the stock," ?arket value was $14 per share Aug. 14 Issued the stock dividend that was declared on July 31 Oct. 5 Declared ? $0.50 per share cash dividend, date of record October 10 Required: 1. How many common shares are outstanding on each cash dividend date? Jan. 5 Oct. 5 Outstanding common shares