The following information applies to the questions displayed below) The equity sections for Atticus Group at the beginning of the year (January 1) and end of the year (December 31) follow, stockholders quity (January 13 Common stock-36 par value, 100,000 shares authorised, 30,000 shares issued and outstanding $180,000 Paid-in capital in excess of par value, common stock 140,000 Retained earnings 340,000 Total stockholders' equity $660,000 tockholders' Equity (December 31) Common stock-$6 par value, 100,000 shares authorized, 35,000 shares issued, 5,000 shares in treasury Paid in capital in excess of par value, common stock Retained earnings ($50,000 restricted by treasury stock) on cost of treasury stock Total stockholders equity $210,000 170,000 400,000 780,000 (50,000) 5730,000 The following transactions and events affected its equity during the year. Jan. 5 declared a 80.40 per share canh dividend, date of record January 10. Mar. 20 Purchased treasury stock for cash. Apr. 5 Declared a $0.40 per share cash dividend, data of record April 10. July 5 Declared a $0.40 per share cash dividend, date of record July 10. July 11 Declared a 200 stock dividend when the stock market value was $12 per share. Aug. 14 used the stock dividend that was declared on July 31. Oct. 5 Declared a $0.40 per share cash dividend, date of record October 10. Required: 1. How many common shares are outstanding on each cash dividend date