Whispering Inc. uses a calendar year for financial reporting. The company is authorized to issue $8,480,000$ shares of $$10$ par common

stock. At no time has Whispering issued any potentially dilutive securities$.$ Listed below is a summary of Whispering's common stock

activities.

Number of common shares issued and outstanding at December $31,2018$

$1,900,000$

Shares issued as a result of a $10\%$ stock dividend on September $30,2019$

$190,000$

Shares issued for cash on March $31,2020$

$2,130,{000}_{?}$

Number of common shares issued and outstanding at December $31,2020$

$=4,220,000$

A $2-$for$-1$ stock split of Whispering's common stock took place on March $31,2021$eTextbook and Media

Compute the weighted$-$average number of common shares used in computing earnings per common share for $2020$ on the $2020$

comparative income statement.

shares

eTextbook and Media

Compute the weighted$-$average number of common shares to be used in computing earnings per common share for $2020$ on the

$2021$ comparative income statement.

shares