The following information is available for Barone Corporation:

January 1, 2013 Shares outstanding 1,500,000

April 1, 2013 Shares issued 240,000

July 1, 2013 Treasury shares purchased 90,000

October 1, 2013 Shares issued in a 100% stock dividend 1,650,000

The number of shares to be used in computing earnings per common share for 2013 is

A. 3,285,000

B. 3,390,600

C. 2,047,500

D. 3,270,000

PLEASE SHOW YOUR WORK!