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On January 1,2017,Slater Corporation Had Outstanding 100,000 Common Shares

Question 155

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On January 1,2017,Slater Corporation had outstanding 100,000 common shares.On March 1,2017,Slater Corporation issued an additional 15,000 common shares for cash.On May 31,2017,Slater Corporation received land with a current market value of $100,000 in exchange for issuing 4,000 common shares.On August 1,2017,Slater Corporation reacquired 5,000 of its own shares by paying shareholders $25 per share.On November 1,2017 2,000 of the repurchased shares were resold.
Compute the weighted-average number of shares outstanding to be used in the earnings per share calculation.

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