The following information pertains to Bradshaw Corporation$$s outstanding stock for $2024$:

Common stock, $$1$ par value

Shares outstanding, $1/1/202466,500$

$2-$for$-1$ stock split, $4/1/2024$

Shares issued, $7/1/202436,500$

Preferred stock, $$10$ par value, $5\%$ cumulative

Shares outstanding, $1/1/202413,300$

How many shares should Bradshaw use to calculate $2024$ basic earnings per share?