How do I find the outstanding shares, effect of dividend, fraction of a year, andweighted average?

Year 2003
oustanding shares december 31, 2oo2 40,000
outstanding shares on dec 31, 2003 52,800
outstanding shares on dec 31 2004 64,000
outstanding shares on dec 31, 2005 240,000

keeler authorized to issue 10,000shares of 8%, 100 par value perferred stock,and 500,000

A firm utilizing LIFO inventory accounting would, in calculating gross profits, assume that