Stockholders' Equity $($January $1)$

Common stock$-$$$6$ par value, $100,000$ shares authorized, $35,000$ shares issued and

outstanding

Paid$-$in capital in excess of par value, common stock

Retained earnings

Total stockholders' equity

Stockholders' Equity $($December $31)$

Common stock$-$ $$6$ par value, $100,000$ shares authorized, $41,200$ shares issued, $4,000$

shares in treasury

Paid$-$in capital in excess of par value, common stock

Retained earnings $($ $$50,000$ restricted by treasury stock$)$

Less cost of treasury stock

Total stockholders' equity

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

January $5$ Declared a $$0\mathrm{.}60$ per share cash dividend, date of record January $10.$

March $20$ Purchased treasury stock for cash.

April $5$ Declared a $$0\mathrm{.}60$ per share cash dividend, date of record April $10.$

July $5$ Declared a $$0\mathrm{.}60$ per share cash dividend, date of record July $10.$

July $31$ Declared a $20\%$ stock dividend when the stock's market value was $$10$ per share.

August $14$ Issued the stock dividend that was declared on July $31.$

October $5$ Declared a $$0\mathrm{.}60$ per share cash dividend, date of record October $10.$

Required:

How many common shares are outstanding on each cash dividend date?