Weighted Average Common Shares OutstandingOn December 31, 2020, Brisbane Company had 100,000 shares of common stock outstanding and 26,000 shares of 7%, $50 par, cumulative preferred stock outstanding.During 2021 the company had the following events: On January 31, the company distributed a 10% stock dividend.On March 1, 2021, Brisbane purchased 15,000 shares of common stock on the open market as treasury stock paying $31 per share.On September 30, 2021, Brisbane sold 5,100 treasury shares, for $36 per share.

Required (Using the working papers provided):Compute Brisbane's weighted average shares outstanding used for basic earnings per share for2021