Vincent Corp had the following changes in common stock shares during the year:

The beginning balance at January 1 was 100,000 shares. On May 1 they sold 40,000 new common shares for cash. On August 1 they declared a 75% common stock dividend. On November 1 they bought back 20,000 shares of common stock.

State only what the weighted average common shares outstanding would be for the basic earnings per share calculation for the year