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What amount will be used as the denominator for earnings per share if the opening balance for common shares was 80,000, 24,000 non-convertible preferred shares

What amount will be used as the denominator for earnings per share if the opening balance for common shares was 80,000, 24,000 non-convertible preferred shares were issued May 1st, and 9,000 common shares were issued on September 1st?  

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