Sheffield Ltd. had 252000 common shares outstanding at January 1. The company issued 51000 shares on June 1, issued 10000 shares on September 30, and reacquired 24000 shares on December 1. The weighted average number of shares for the year would be O 282250. O 204750. O 289000 O 252750. Bramble Inc. has sold its distribution division in the current year. Bramble has a $118000 loss from operation of the distribution division and a gain on sale of the division's assets of $43000. Assuming Bramble has a tax rate of 32%, the results from discontinued operations reported on Bramble's income statement is O loss of $24000. O loss of $13760. O loss of $51000. O loss of $75000