Gogean Inc. uses a calendar year for financial reporting. The company is authorized to issue 9,000,000 shares of $10 par common stock. At no time has Gogean issued any potentially dilutive securities. Listed below is a summary of Gogean’s common stock activities.

    1. Number of common shares issued and outstanding at December 31, 2011     2,400,000
    2. Shares issued as a result of a 10% stock dividend on September 30, 2012         240,000
    3. Shares issued for cash on March 31, 2013                                                        2,000,000
      Number of common shares issued and outstanding at December 31, 2013        4,640,000
    4. A 2-for-1 stock split of Gogean’s common stock took place on March 31, 2014

Instructions
  (a) Compute the weighted-average number of common shares used in computing earnings per common share for 2012 on the 2013 comparative income statement.
  (b) Compute the weighted-average number of common shares used in computing earnings per common share for 2013 on the 2013 comparative income statement.
  (c) Compute the weighted-average number of common shares to be used in computing earnings per common share for 2013 on the 2014 comparative income statement.
  (d) Compute the weighted-average number of common shares to be used in computing earnings per common share for 2014 on the 2014 comparative income statement.