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The following information is available for Oreo Corporation: January 1, 2012 Shares outstanding 4,000,000 April 1, 2012 Shares issued 640,000 July 1, 2012 Treasury shares

The following information is available for Oreo Corporation:

January 1, 2012 Shares outstanding 4,000,000 April 1, 2012 Shares issued 640,000 July 1, 2012 Treasury shares purchased 240,000 October 1, 2012 Shares issued in a 100% stock dividend 4,400,000 The number of shares to be used in computing earnings per common share for 2012 is

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