Wildhorse Corporation had $270,000$ shares of common stock outstanding on January $1,2025.$ On May $1,$ Wildhorse issued $27,000$ share$.$

$($a$)$ Compute the weighted$-$average number of shares outstanding if the $27,000$ shares were issued for cash.

Weighted$-$average number of shares outstanding

$($b$)$ Compute the weighted$-$average number of shares outstanding if the $27,000$ shares were issued in a stock dividend.

Weighted$-$average number of shares outstanding