At December 31, 20x7, Tobi Inc. had 236899 common shares outstanding. During the year 20x7, the company completed the following transactions: February 1, 20x7 Issued 17590 common shares for cash of $45,000 July 30, 20x7 Declared a 2-for-1 stock split October 1, 20x7 Retired 3705 common shares for $12.500 How many common shares were outstanding at the beginning of the year 20x7? Select one: O a. 102712 O b. 134187 O c.223014 O d. 463618 Check