Sandhill Limited had 41,900 common shares outstanding on January 1, 2017. On March 1, 2017, Sandhill issued 19,400 shares in exchange for equipment. On July 1, Sandhill repurchased and cancelled 11,900 shares. On October 1, 2017, Sandhill declared a 1for4 reverse stock split. Calculate the weighted average number of shares outstanding for Sandhill for the year ended December 31, 2017