Sakura Co. had 100,000 common shares outstanding on 1/1/2018. On March 1, 2018, Sakura had a 2-for-1 split on its shares. On July 3, Sakura purchased 40,000 shares as treasury stock. On December 12, 2018, Sakura issued 10% stock dividends. What is the number of common stocks outstanding for Sakura at the end of year 2018?