The following is the events that occurred for $2024$ for Formula Inc.:

Jan. $1$st

$20,000$ shares of $$10$ par value common stock outstanding.

Apr. $1$

Issued $5000$ shares of stock.

June $1$

Issued $4000$ shares of stock.

July $1$

Issued a $10\%$ stock dividend.

Sept. $1$

Issued a $2$ for $1$ stock split.

Oct. $1$

Reacquired $1000$ shares of common stock.

Dec. $1$

Reissued $1000$ shares of common stock.

Required:

Please determine the weighted average number of shares outstanding for SPI$-$WX Inc.