The equity section from the December 31, 2023 and 2024, balance sheets of Westburne Corporation appeared as follows:

	2024		2023
Contributed capital:
Common shares, 50,000 shares authorized; 24,360 and 22,600 shares issued and outstanding, respectively	$	535,920		$	452,000
Retained earnings		568,000			456,000

The following transactions occurred during 2024 (assume the retirements were the first ever recorded by Westburne):

	Jan.		5		A $1.40 per share cash dividend was declared, and the date of record was five days later.
	Mar.		20		2,300 common shares were repurchased and retired at $20.00 per share.
	Apr.		5		A $1.40 per share cash dividend was declared, and the date of record was five days later.
	July		5		A $1.40 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.		5		A $1.40 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 2024?