The following information is available for Lost Province Cor…

The fоllоwing infоrmаtion is аvаilable for Lost Province Corporation:         January 1, 2028                    Shares outstanding                                                4,000,000       April 1, 2028                        Shares issued                                                            640,000       July 1, 2028                         Treasury shares purchased                                       240,000       October 1, 2028                   Shares issued in a 100% stock dividend               4,400,000   The number of shares to be used in computing earnings per share for 2028 is