XYZ Inc had 45,930 common shares outstanding on January 1. On March 1, the company issued 21,850 shares in exchange for equipment. On July 1, the company repurchased and cancelled 10,920 shares. On October 1, the company declared a 3-for-1 stock split. Calculate the weighted average number of shares outstanding for the year ended December 31. O a. 184,837 O b. 180,436 O c. 171,634 O d. 176,035 O e. 167,233