A$20-6$ Weighted Average Common Shares $($LO $20-2)$

The following cases are independent.

Case A Jethrow Ltd$.$ had $1,400,000$ common shares outstanding on $1$ January $202.$

On $27$ February $204,000$ shares were issued for $$54$ each.

$304,000$ shares were issued on $1$ August.

A $2-$for$-1$ stock split was distributed on $30$ August.

Case B On $1$ January $20$X$7,$ Doomsday Corp. had $204,000$ nonvoting Series A shares and $604,000$ Series B voting shares outstanding. Series A shares have a $$3$ per share cumulative dividend paid quarterly and are convertible into two Series

B shares at any time after $31$ December $209.$

On $1$ October $20$X$7,30,400$ Series A shares were converted to B shares.

On $1$ December $20$X$7,76,000$ Series B shares were retired for cash.

Required:

For each case, calculate the number of welghted$-$average ordinary shares to use in the calculation of basic EPS. Assume a $31$ December year$-$end. $($Do not round intermedlate calculations. Round your answers to the nearest whole number.$)$

$\backslash$table$[[,$Case A$,$Case B$],[$Number of shares,$4,168,000,953,600]]$