The equity sections for Atticus Group at the beginning of the year (January 1) and end of the year (December 31 ) follow. Stockholders" Equity (Zanuary 1) Connon stock-\$6 par value, 100, 009 shares authorized, 30,600 shares issued and outstanding Paid-in capital in excess of par value, connon stock Retained carnings Total stockholders" equity Stockholders' Equlty (Decenber 31) Comron stock-56 par value, 100,060 shares authorized, 35,090 shares issued, 5,000 shares in treasury Paid-in capital in excess of par value, conmon stock getalned earnings ($50,000 restricted by treasury stock) Less cast of treasury stock Total stockholders' equity The following transactions and events affected its equity during the year: January 5 Declared a 50.60 per share cash dividend, date of record January 10. March 20 Purchased treasury stock for cash. Apri1 5 Declared a $0.60 per share cash dividend, date of record Apel1 10 . July 5 Declared a $9.60 per share cash dividend, date of record July 10. July 31 Declared a 208 stock dividend when the stock's narket value was $10 per share. August 14 Issued the stock dividend that ias declared on July 31 . October 5 Declared a $0.60 per share cash dividend, date of recond October 15 . Required: 1. How many common shares are outstanding on each cash dividend date