The equity sections for Atticus Group at the beginning of the year $($January $1)$ and end of the year $($December $31)$ follow.

Stockholders$$ Equity $($January $1)$

Common stock$$$$5$ par value, $100,000$ shares

authorized, $40,000$ shares issued and outstanding $ $200,000$

Paid$-$in capital in excess of par value, common stock $160,000$

Retained earnings $340,000$

Total stockholders$$ equity $ $700,000$

Stockholders$$ Equity $($December $31)$

Common stock$$$$5$ par value, $100,000$ shares

authorized, $47,200$ shares issued, $4,000$ shares in treasury $$236,000$

Paid$-$in capital in excess of par value, common stock $2110,400$

Retained earnings $($$$30,000$ restricted by treasury stock$)400,000$

$846,400$

Less cost of treasury stock $(40,000)$

Total stockholders$$ equity $$806,400$

The following transactions and events affected its equity during the year.

Jan. $5$ Declared a $$0\mathrm{.}40$ per share cash dividend, date of record January $10.$

Mar. $20$ Purchased treasury stock for cash.

Apr. $5$ Declared a $$0\mathrm{.}40$ per share cash dividend, date of record April $10.$

July $5$ Declared a $$0\mathrm{.}40$ per share cash dividend, date of record July $10.$

July $31$ Declared a $20\%$ stock dividend when the stock$$s market value was $$12$ per share.

Aug. $14$ Issued the stock dividend that was declared on July $31.$

Oct. $5$ Declared a $$0\mathrm{.}40$ per share cash dividend, date of record October $10.$

Question: How many common shares are outstanding on each cash dividend date?

Outstandingstanding common shares :

January $5,$ April $5,$ July $5,$ October $5.$