ATHE JANUARY 1 BALANCE IS ADJUSTED RETROACTIVELY FOR THE STOCK SPL...

The January 1 balance is adjusted retroactively for the stock split and (720,000 * 2 =) 1,440,000 shares are

treated as outstanding from January. The October acquisition is treated as though the shares were

outstanding from January 1 because of the pooling treatment. The weighted average number of shares is

(1,440,000 + 240,000 =) 1,680,000.