At the beginning of the current year, health company had 20,000 shares of $10 par common stock outstanding. During the year, it engaged in the following transactions related to its common stock, so that at year end it had 63,800 shares outstanding:

• April 2 issued 5,000 shares of stock
• June 4 Issued 4,000 shares of stock
• July 1 Issued a 10% stock dividend
• Sept 28 issued a two-for-one stock split, reducing the par value to $5 per share
• Oct 3 Reacquired 1,000 shares as treasury stock
• Nov 27 Reissued the 1,000 shares of treasury stock

Required
Determine the weighted average number of shares outstanding for computing the current earnings per share.