The following information has been obtained from the Brewster Corporation: 250,000 shares of common stock were outstanding on January 1, 2018. 
30,000 shares of preferred stock were issued on March 1, 2018. 
12,000 shares of common stock were purchased on April 1, 2018. 
10,000 shares of common stock were issued on October 1, 2018.  
What is the weighted average number of shares to be used in the calculation of basic earnings per share for 2018?

A. 278,000
B. 248,000
C. 268,500
D. 243,500


Answer: D

Business

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