The equity sections for Atticus Group at the beginning of the year (January 1) and end of the year (December 31) follow. Stockholders' Equity (January 1) Common stock-$4 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-$4 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 ($40,000 restricted by treasury stock) Leas cost of treasury stock Total stockholders' equity The following transactions and events affected its equity during the year.. January 5 March 20 April 5 July 5 July 31 August 14 October 5 Declared a $0.60 per share cash dividend, date of record January 10. Purchased treasury stock for cash. $ 140,000 100,000 320,000 $ 560,000 Declared a $0.60 per share cash dividend, date of record April 10. Declared a $0.60 per share cash dividend, date of record July 10. Declared a 20% stock dividend when the stock's market value was $10 per share. Issued the stock dividend that was declared on July 31. Declared a $0.60 per share cash dividend, date of record October 10. $ 164,800. 137,200 420,000 722,000 (40,000) $ 682,000 Required: 1. How many common shares are outstanding on each cash dividend date? January 5 April 5 July 5 October 5 Outstanding common shares