A firm provides the following information about its ordinary share capital for the most recent financial year: 1 January (First day of financial year): 240,000 Ordinary Shares in issue 1 May: Issued 40,000 Ordinary Shares 1 September: Issued 60,000 Ordinary Shares The financial year end is 31 December: What is the weighted average number of Ordinary Shares for the year (i.e., the number of shares used to calculate Earnings Per Share)? Select one: O a. 175,000 O b. 340,000 O c. 270,000 O d. None of these answers O e. 325,000