The shareholders' equity accounts of Ivanhoe Ltd. on April 1, 2020, the beginning of the fiscal year, are as follows: $6 cumulative preferred shares (19,000 issued) $1,520,000 Common shares (450,000 issued) 4,500,000 Retained earnings 1.400.000 Total shareholders' equity $7,420,000 During the year, the following transactions occurred: 2020 June 1 Reacquired 12,000 common shares for $11 per share. July 1 Issued 50,000 common shares for $12 per share. Sept. 30 Reacquired 10,000 common shares for $11.50 per share. 2021 Jan. 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 $944.000. Mar 31 Calculate the weighted average number of common shares for the year, Weighted average number of common shares Assuming the preferred share dividends are one year in arrears, calculate the earnings per share if no preferred dividends are declared during the year. (Round answer to 2 decimal places, eg. 52.75.) Earnings per share $ What is the total number of common shares issued on March 31, 2021? Number of common shares issued