The following information pertains to Torque Corp.s outstanding stock for 2021:

Common stock, $1 par value
Shares outstanding, 1/1/2021	67,000
2-for-1 stock split, 4/1/2021
Shares issued, 7/1/2021	37,000
Preferred stock, $10 par value, 4% cumulative
Shares outstanding, 1/1/2021	13,400

How many shares should Torque use to calculate 2021 basic earnings per share?