Access the FASB Accounting Standards Codification at the FASB website (www.fasb.org). Determine each of the following: 

1. The topic number (Topic XXX) that provides the accounting for earnings per share. 

2. The specific eight-digit Codification citation (XXX-XX-XX-X) that describes the additional information for earnings per share that must be included in the notes to the financial statements. 

3. The specific eight-digit Codification citation (XXX-XX-XX-X) that requires disclosure of transactions affecting the number of common shares outstanding that occur after the most recent reporting period but before the financial statements are issued.