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On January $1,2026,$ Carla Vista Corp. had $2,895,000$ shares of common stock issued and outstanding. During $2026,$ it had the following transactions that related to common stock.

Mar. $1$ Issued $276,000$ shares in exchange for land

Apr. $1$ Acquired $186,000$ shares of treasury stock

July $1$ Issued a $20\%$ stock dividend

Sept. $1$ Reissued $223,200$ shares of treasury stock

$($adjusted for $20\%$ stock divider

Oct. $1$ Issued a $2-$for$-1$ stock split

$($a$)$

Determine the weighted$-$average number of shares outstanding as of December $31,2026.$

The weighted$-$average number of shares outstanding $$

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$($b$)$

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$($c$)$

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