SPI-W Inc. (SPI-W) is a publicly traded and uses a calendar year for financial reporting. Company has the ability to issue 50 million common shares. SPI-W has not issued any type of dilutive security. Please look at the following:

Number of Common Shares Issued and outstanding at December 31, 2022	6,500,000
Shares issued as a result of a 10% stock dividend on September 30, 2023	650,000
Shares issued for cash on March 31, 2023	2,500,000
Number of common shares issued and outstanding at December 31, 2023	9,650,000

SPI-W Inc. financial statements for December 31, 2023 were issued on February 15, 2024. A 3-for-1 stock split of SPI-W's common shares occurred on March 31, 2024.

Required:

a. Calculate the weighted average number of common shares to use in calculating earnings per common share for 2022 on the 2022 comparative income statement.

b. Calculate the weighted average number of common shares to use in calculating earning per common share for 2022 on the 2023 comparative income statement.

c. Calculate the weighted average number of common shares to use in calculating earning per common share for 2023 on the 2023 comparative income statement.

d. Calculate the weighted average number of common shares to use in calculating earning per common share for 2023 on the 2024 comparative income statement.

e. Calculate the weighted average number of common shares to use in calculating earning per common share for 2024 on the 2024 comparative income statement.