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At the beginning of 2019, Hardin Company had 230,000 shares of$10 par common stock outstanding. During the year, it engaged inthe following transactions related to its common stock:March1Issued 46,000 shares of stock at $25 per share.June1Issued a 20% stock dividend.July1Issued 9,000 shares of stock at $30 per share.Aug.31Issued a 2-for-1 stock split on outstanding shares, reducingthe par value to $5 per share.Oct.31Reacquired 97,000 shares as treasury stock at a cost of $33 pershare.Nov.30Reissued 49,000 treasury shares at a price of $36 per share.1. Determine the weighted average number ofshares outstanding for computing the current earnings per share.Round your interim computations and final answer for thenumber of shares to nearest whole number.Determine the number of common shares outstanding at December31, 2019.