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-$5 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 $175,000 135.000 320,000 $630,000 Stockholders Equity (December 31) Common stock-$5 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 (560,000 restricted by treasury stock) Lens cost of treasury stock Total stockholders' equity $ 205,000 177,000 420,000 802,000 (60,000) $742.000 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 200 stock dividend when the stock market value was $12 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? Apr. 5 Jan. 5 July 5 Oct. 5 Outstanding common shares