The equity sections for atticus group at the beginning of the year Jan 1 and end of the year Dec 31 follow. Stockholders Equity Jan 1 Common stock-$5 par value, 100000 shares authorized, 35000 shares issued and outstanding $175000, paid-in capital in excess of par value, common stock $135000, retained earnings $320000 Total stockholder equity $630000. Stockholders Equity Dec 31 Common stock-$5 par value, 100000 shares authorized, 41200 shares issued, 4000 shares in treasury $206000, paid-in capital in excess of par value, common stock $178400, retained earning ($30000 restricted by treasury stock) $400000, less cost of treasury stock (30000) Total stockholders equity $754400. Jan 5 declared a $.40 per share cash dividend, date of record jan 10, march 20 purchased treasury stock for cash, april 5 declared a $.40 per share cash dividend, date of record april 10, july 5 declared a $.40 per share cash dividend, date of record july 10, July 31 declared a 20% stock dividend when the stock's market value was $12 per share. Aug 12 issued the stock dividend that was declared on july 31. How many common shares are outstanding on each cash dividend date, Jan. 5, April 5, July 5, and Oct. 5