The shareholders equity accounts of Crane Ltd. on April 1, 2020, the beginning of the fiscal year, are as follows. $5 cumulative preferred shares (18,000 issued) $1.440,000 Common shares (460,000 issued) 4,600,000 Retained earnings 1,600,000 Total shareholders' equity $7,640,000 During the year, the following transactions occurred: 2020 June 1 July 1 Sept. 30 2021 Jan 31 Mar 31 Reacquired 12.000 common shares for $11 per share. Issued 51.000 common shares for $12 per share. Reacquired 8.000 common shares for $11.50 per share Issued 54,000 common shares in exchange for land. The land's fair value was 5648,000. Proht for the year ended March 31, 2021, was $1,025,000 Issued 51,000 common shares for $12 per share Reacquired 8,000 common shares for $11.50 per share. July 1 Sept 30 2021 Jan. 31 Mar. 31 Issued 54,000 common shares in exchange for land. The land's fair value was $648,000. Profit for the year ended March 31, 2021, was $1,025,000 (a) Calculate the weighted average number of common shares for the year, Weighted average number of common shares