Baldwin Company had 52,000 shares of common stock outstanding on January 1, 2021. On April 1, 2021, the company issued 32,000 shares of common stock. The company had outstanding fully vested incentive stock options for 22,000 shares exercisable at $10 that had not been exercised by its executives. The average market price of common stock for the year was $12. What number of shares of stock (rounded) should be used in computing diluted earnings per share