Weighted Average Shares

At the beginning of 2014, Hardin Company had 230,000 shares of $10 par common stock outstanding. During the year, it engaged in the following transactions related to its common stock:

March	1	Issued 43,000 shares of stock at $22 per share.
June	1	Issued a 15% stock dividend.
July	1	Issued 9,000 shares of stock at $27 per share.
Aug.	31	Issued a 2-for-1 stock split on outstanding shares, reducing the par value to $5 per share.
Oct.	31	Reacquired 98,000 shares as treasury stock at a cost of $30 per share.
Nov.	30	Reissued 48,000 treasury shares at a price of $33 per share.

Required:

1. Determine the weighted average number of shares outstanding for computing the current earnings per share. Round your interim computations and final answer for the number of shares to nearest whole number. 2. Determine the number of common shares outstanding at December 31, 2014.