At December 31, 20x7, Tobi Inc. had 204952 common shares outstanding. During the year 20x7, the company completed the following February 1, 20x7 Issued 28580 common shares for cash of $45,000 July 30, 20x7 October 1, 20x7 Retired 3029 common shares for $12,500 Declared a 2-for-1 stock split How many common shares were at the beginning of the year 20x7? Select one: b. 387382 c. 17940 d. 129542 Diamond Ine, had the tollowing oquity accounts on Janary 1, 20s3 5 6 7 MOSISO