The equity section from the December $31,2020$ and $2021,$ balance sheets of Westburne Corporation appeared as follows:

$20212020$

Contributed capital:

Common shares, $50,000$ shares authorized; $23,880$ and $22,000$ shares issued and outstanding, respectively $ $525,360$ $ $440,000$

Retained earnings $566,000454,000$

The following transactions occurred during $2021($assume the retirements were the first ever recorded by Westburne$)$:

Jan. $5$ A $$1\mathrm{.}20$ per share cash dividend was declared, and the date of record was five days later.

Mar. $202,100$ common shares were repurchased and retired at $$20\mathrm{.}00$ per share.

Apr. $5$ A $$1\mathrm{.}20$ per share cash dividend was declared, and the date of record was five days later.

July $5$ A $$1\mathrm{.}20$ per share cash dividend was declared, and the date of record was five days later.

July $31$ A $20\%$ share dividend was declared when the market value was $$32\mathrm{.}00$ per share.

Aug. $14$ The share dividend was issued.

Oct. $5$ A $$1\mathrm{.}20$ per share cash dividend was declared, and the date of record was five days later.

Required:

$1.$ How many shares were outstanding on each of the cash dividend dates?

$2.$ How much profit did the company earn during $2021?$