Sandhill Limited purchased 46,500 call options during the year. The options give the company the right to buy its own common shares for $ 11 each. The average market price during the year was $ 15 per share. Assume that Sandhill also wrote put options that allow the holder to sell 46,500 of Sandhill's shares to Sandhill at $ 16 per share. Calculate the incremental shares outstanding for Sandhill Limited. (Round answer to O decimal places, e.g. 5,275.) shares Incremental shares outstanding