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, 40,000 shares issued and outstanding Paid-in capital in excess of par value, common stock Retained earnings Total stockholders' equity $160,000 120,000 320,000 $600,000 Stockholders' Equity (December 31) Common stock-$4 par value, 100,000 shares authorized, 47,200 shares issued, 4,000 shares in treasury Paid-in capital in excess of par value, common stock Retained earnings ($50,000 restricted by treasury stock) $188,800 177,600 440,000 806,400 (50,000) $756,400 Lens cont of treasury stock 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 $9.50 per share cash dividend, date of record April 10. July 5 Declared a $6.50 per share cash dividend, date of record July 10. July 31 Declared a 200 stock dividend when the stock's 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? Jan. 5 Oct. 5 July 5 Apr. 5 Outstanding common shares CSO 5 4 7 Next > of 7