Whispering Inc. uses a calendar year for financial reporting. The company is authorized to issue $8,680,000$ 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 $31,2023,1,810,000$

Shares issued as a result of a $10\%$ stock dividend on September $30,2024,181,000$

Shares issued for cash on March $31,2025$

$\backslash$table$[[1,810,000$