Stockholders Equity (December 31, 2015)
Common stock$4 par value, 100,000 shares authorized, 40,000 shares issued and outstanding	$	160,000
Paid-in capital in excess of par value, common stock		120,000
Retained earnings		320,000
Total stockholders equity	$	600,000

Stockholders Equity (December 31, 2016)
Common stock$4 par value, 100,000 shares authorized, 47,400 shares issued, 3,000 shares in treasury	$	189,600
Paid-in capital in excess of par value, common stock		179,200
Retained earnings ($30,000 restricted by treasury stock)		400,000
		768,800
Less cost of treasury stock		(30,000	)
Total stockholders equity	$	738,800

The following transactions and events affected its equity during year 2016.

Jan.		5		Declared a $0.50 per share cash dividend, date of record January 10.
Mar.		20		Purchased treasury stock for cash.
Apr.		5		Declared a $0.50 per share cash dividend, date of record April 10.
July		5		Declared a $0.50 per share cash dividend, date of record July 10.
July		31		Declared a 20% stock dividend when the stocks market value was $12 per share.
Aug.		14		Issued the stock dividend that was declared on July 31.
Oct.		5		Declared a $0.50 per share cash dividend, date of record October 10.

How many common shares are outstanding on each cash dividend date? Jan 5. April 5. July 5. Oct. 5