Sweet Corporation had $270,000$ shares of common stock outstanding on January $1,2017.$ On May $1,$ Sweet issued $28,200$ shares.

$($a$)$ Compute the weighted$-$average number of shares outstanding if the $28,200$ shares were issued for cash.

Weighted$-$average number of shares outstanding

$($b$)$ Compute the weighted$-$average number of shares outstanding if the $28,200$ shares were issued in a stock dividend.