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-55 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 $175,000 135,000 360,000 $670,000 Stockholders' Equity (December 31) Common stock-55 par value, 100,000 shares authorized, 41,000 shares issued, 5,000 shares in treasury Paid in capital in excess of par value, common stock Retained earnings ($40,000 restricted by treasury stock) 7 $285,000 189,000 420,000 314,000 (40,000) 5774,000 Less cost of treasury stock Total stockholders' equity The following transactions and events affected its equity during the year. Jan. 5 declared a 30.50 per share cash dividend, date of record January 10 Mar 20 Purchased treasury stock for cash. Apri5 Declared a $0,50 per share cash dividend, date of record April 10. July 5 Declared 50.50 per share cash dividend, date of record July 10. July 31 Decisreda 200 stock dividend when the stock market value was 514 per share $774,000 Total stockholders' equity The following transactions and events affected its equity during the year. Jan. 5 Declared a $0.50 per share cash dividend, date of record January 10. Mar. 20 Purchased treasury stock for cash. Apr. 5 Declared a $0.50 per share cash dividend, date of record April 10. July 5 Declared a $0.50 per share cash dividend, date of record July 10. July 31 Declared a 20% stock dividend when the stock's market value was $14 per share. Aug. 14 Issued the stock dividend that was declared on July 31. Oct. 5 Declared a $0.50 per share cash dividend, date of record October 10. Required: 1. How many common shares are outstanding on each cash dividend date? Jan. 5 Oct. 5 July 5 Apr. 5 Outstanding common shares