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$$4$ par value, $100,000$ shares authorized, $40,000$ shares issued and outstanding$ $160,000$Paid$-$in capital in excess of par value, common stock$120,000$Retained earnings$320,000$Total stockholders equity$ $600,000$Stockholders Equity $($December $31)$ Common stock$$4$ par value, $100,000$ shares authorized, $47,400$ shares issued, $3,000$ shares in treasury$ $189,600$Paid$-$in capital in excess of par value, common stock$179,200$Retained earnings $($$$30,000$ restricted by treasury stock$)400,000768,800$Less cost of treasury stock$(30,000)$Total stockholders equity$ $738,800$The following transactions and events affected its equity during the year.January $5$Declared a $$0\mathrm{.}50$ per share cash dividend, date of record January $10.$March $20$Purchased treasury stock for cash.April $5$Declared a $$0\mathrm{.}50$ per share cash dividend, date of record April $10.$July $5$Declared a $$0\mathrm{.}50$ per share cash dividend, date of record July $10.$July $31$Declared a $20\%$ stock dividend when the stocks market value was $$12$ per share.August $14$Issued the stock dividend that was declared on July $31.$October $5$Declared a $$0\mathrm{.}50$ per share cash dividend, date of record October $10.$Required:$1.$ How many common shares are outstanding on each cash dividend date?