On January 1, 2021, Flint Corp. had 459,000 shares of common stock outstanding. During 2021, it had the following transactions that affected the Common Stock account. February 1 Issued 123,000 shares March 1 Issued a 10% stock dividend May 1 Acquired 101,000 shares of treasury stock June 1 Issued a 3-for-1 stock split October 1 Reissued 57,000 shares of treasury stock Determine the weighted-average number of shares outstanding as of December 31, 2021. The weighted-average number of shares outstanding

The weighted-average number of shares outstanding = 1,699,025

Explanation:

January 1, 459,000 common stocks x 1.1 (stock dividend) x 3 (stock split) = 1,514,700 stocks

February 1, issued 123,000 common stocks = 123,000 x 1.1 (dividend) x 3 (split) x 11/12 (time) = 372,075 stocks

May 1 acquired 101,000 treasury stocks = -101,000 x 8/12 (time) x 3 (split) = -202,000 stocks

October 1, reissued 57,000 treasury stocks = 57,000 x 3/12 (time) = 14,250 stocks

The weighted-average number of shares outstanding = 1,514,700 + 372,075 -202,000 + 14,250 = 1,699,025 stocks

answer: b) the us is the leading importer but not the leading exporter.

extra info:

the u.s is the largest importer but it is not the largest exporter as china sits on the top of the table when it comes to leading exporters.

but u.s is not far from first,

they rank in 2nd globally as the worlds largest exporter.

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