Concord Corporation had 807000 shares of common stock outstanding on January 1, issued 121000 shares on May 1, purchased 66000 shares of treasury

Concord Corporation had 807000 shares of common stock outstanding on January 1, issued 121000 shares on May 1, purchased 66000 shares of treasury stock on September 1, and issued 50000 shares on November 1. The weighted average shares outstanding for the year is

a. 874000.

b. 896000.

c. 852000.

d. 918000