write process plz

ABC Ltd has 42 000 ordinary shares on issue at 1 January 2015 which is the beginning of its reporting period. On 30 June 2015, it issued a further 4000 ordinary shares for cash. On 1 November 2015, ABC Ltd repurchased 1200 shares at fair value in a market transaction. The weighted average number of shares for use in the earnings per share calculation is: a. 42 000 shares b. 43 400 shares C. 43 800 shares d. 44 800 shares