Current Attempt in Progress Whispering Inc. uses a calendar year for financial reporting. The company is authorized to issue 8,680,000 shares of $10 par common stock. At no time has Whispering issued any potentially dilutive securities. Listed below is a summary of Whispering's common stock activities. 1. 2. 3. 4. Number of common shares issued and outstanding at December 31, 2023 Shares issued as a result of a 10% stock dividend on September 30, 2024 Shares issued for cash on March 31, 2025 Number of common shares issued and outstanding at December 31, 2025 A 2-for-1 stock split of Whispering's common stock took place on March 31, 2026 1,810,000 shares 181,000 1,810,000 3,801,000 Compute the weighted-average number of common shares used in computing earnings per common share for 2024 on the 2025 comparative income statement.

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