You invested $60,000 in a mutual fund last year. At the time you opened your account, the mutual fund shares had a NAV of $70. The fund charges a 2% front-end load and a 1% back-end load. During the course of your investment, you received $4.21 per share in dividends, which you reinvested in the fund at a price of $55.01/share. The fund's NAV was $53 at the time you closed your account.

calculate # of shares you owned after reinvested your dividends. then find HPR