Whispering Winds Limited reported profit of $455,676 for its November 30,2024 , year end. Cash dividends of $61,900 on the common shares and $83,900 on the noncumutative preferred shares were declared and paid during the year. The following information is available regarding Whispering Winds's common shares: Dec 1. 2023 The opening number of common shares was 55,600 . Feb. 28, 2024 Sold 9,600 common shares for $230,400 cash. May 31. 2024 Reacquired 4,800 common shares for $105,600 cash. Now 1, 2024 Issued 14,400 common shares in exchange for land with a fair value of $270,000. (a) (b) Calculate the weighted average number of common shares for the year. Weighted average number of shares