On January 1, Buchanan Corporation Had 50,000 Shares of Common

On January 1, Buchanan corporation had 50,000 shares of common stock outstanding. On April 1, the company declared a 20% stock dividend, and on August 1, the company had a 3-for-1 stock split. On December 1, the company issued an additional 6,000 shares. The denominator in the earnings per share calculation would be

A) 186,000
B) 180,500
C) 180,000
D) 173,000