Windsor Inc. uses a calendar year for financial reporting. The company is authorized to issue $9,720,000$ shares of $$10$ par common stock. At no time has Windsor issued any potentially dilutive securities$.$ Listed below is a summary of Windsor's common stock activities.

Number of common shares issued and outstanding at December $31,2023.1,830,000$

Shares issued as a result of a $10\%$ stock dividend on September $30,2024,183,000$

Shares issued for cash on March $31,2025$

A $2-$for$-1$ stock split of Windsor's common stock took place on March $31,2026$

$($a$)$

Compute the weighted$-$average number of common shares used in computing earnings per common share for $2024$ on the $2025$ comparative income statement.