The following information pertains to Torque Corp.s outstanding stock for 2021: Common stock, $1 par value Shares outstanding, 1/1/2021 68,000 2-for-1 stock split, 4/1/2021 Shares issued, 7/1/2021 38,000 Preferred stock, $10 par value, 5% cumulative Shares outstanding, 1/1/2021 13,600 How many shares should Torque use to calculate 2021 basic earnings per share? Multiple Choice 187,600 174,000 155,000 136,000