Sweetwater Inc. had 32,600 common shares on January 1, 2021. On May 1, 3,360 common shares were repurchased and retired. On August 31 and November 30, 8,520 and 5,400 common shares were issued, respectively. (a) Your answer is correct. Calculate the number of common shares issued at December 31, 2021. Common shares issued 43160 (b) Calculate the weighted average number of common shares for 2021. Weighted average number of common shares