Sheffield Corporation had $303,000$ shares of common stock outstanding on January $1,2025.$ On May $1,$ Sheffield issued $32,100$ shares.

$($a$)$ Compute the weighted$-$average number of shares outstanding if the $32,100$ shares were issued for cash.

Weighted$-$average number of shares outstanding $$

$($b$)$ Compute the weighted$-$average number of shares outstanding if the $32,100$ shares were issued in a stock dividend.

Weighted$-$average number of shares outstanding