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The following information is available for Sheffield Corp.: 3900000 January 1, 2021 Shares outstanding April 1, 2021 Shares issued 644000 164000 July 1, 2021 Treasury

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The following information is available for Sheffield Corp.: 3900000 January 1, 2021 Shares outstanding April 1, 2021 Shares issued 644000 164000 July 1, 2021 Treasury shares purchased October 1, 2021 Shares issued in a 100% stock dividend 4380000 The number of shares to be used in computing earnings per common share for 2021 is 5342000. O 8642000. 8923600. 8602000

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