Shoemaker Company had 1,000 common shares issued and outstanding at January 1. During the year, Shoemaker also had the common stock transactions listed below. April 1 Issued 300 previously unissued shares May 1 Split the stock 2-for-1 June 30 Purchased 100 shares for the treasury July 30 Distributed a 20 percent stock dividend December 31 Split the stock 3-for-1 Given this information, what is the weighted-average number of shares that Shoemaker should use for earnings per share purposes? A) 2,880 B) 8,460 C) 8,820 D) 9,720