The equity section from the December 31, 2020 and 2021 , balance sheets of Westburne Corporation appeared as follows: The following transactions occurred during 2021 (assume the retirements were the first ever recorded by Westburne): Jan. 5A$1.20 per share cash dividend was declared, and the date of record was five days later. Mar. 201,600 common shares were repurchased and retired at $20.00 per share. Apr. 5A$1.20 per share cash dividend was declared, and the date of record was five days later. July 5A$1.20 per share cash dividend was declared, and the date of record was five days later. July 31 A 20\% share dividend was declared when the market value was $32.00 per share. Aug. 14 The share dividend was issued. Oct. 5A$1.20 per share cash dividend was declared, and the date of record was five days later. Required: 1. How many shares were outstanding on each of the cash dividend dates? 2. How much profit did the company earn during 2021