The following cases are independent.

Case A Jethrow Ltd. had 2,000,000 common shares outstanding on 1 January 20X2.

On 27 February 210,000 shares were issued for $650each.

310,000 shares were issued on 1 August.

A 2-for-1 stock split was distributed on 30 August.

Case B On 1 January 20X7, Doomsday Corp. had 210,000 nonvoting Series A shares and 610,000 Series B voting shares outstanding. Series A shares have a $3 per share cumulative dividend paid quarterly and are convertible into two Series B shares at any time after 31 December 20X9 clbr 20x7, 31 00 soseries a shae re rtired for cash. On 1 October 20X7, 31,000 Series A shares were converted to B shares. On 1 December 20X7, 82,000 Series B shares were retired for cash.

Required: For each case, calculate the number of weighted-average ordinary shares to use in the calculation of basic EPS. Assume a 31 December year-end. (Do not round intermediate calculations. Round your answers to the nearest whole number.) Case A Case B Number of shares