The shareholders' equity section of the statement of financial position of Cullumber Winery Inc. at December $31,2024,$ is given below:

Shareholders' equity:

Preferred shares, $$7$ cumulative, unlimited authorized,

$187,000$ shares issued and outstanding

$$1,870,000$

Common shares, $200,000$ authorized, $79,000$ shares

issued and outstanding

Retained earnings

Total shareholders' equity

On December $31,2024,$ the board of directors proposed a five$-$for$-$four common stock split. The proposal was approved and new

shares were distributed among shareholders. The market price of the shares on December $31,2024,$ was $$25$ per share.

$($a$)$

Determine the number of shares that were distributed among the shareholders as a result of the five$-$for$-$four stock split.

The number of shares distributed from the split