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West, Inc. determined the following information concerning it's common stock during 2016: Jan 1: 80,000 shares outstanding April 1: issued a 20% stock dividend July

West, Inc. determined the following information concerning it's common stock during 2016:

Jan 1: 80,000 shares outstanding April 1: issued a 20% stock dividend July 1: issued an additional 2,900 shares Oct 1: issued a 2 for 1 stock split Dec 1: required 5,000 shares

What should West, Inc. use as the denominator for its basic earnings per share calculation for 2016?

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