Blossom Ltd. had the following share transactions during its first year of operations:

Jan.6. Issued 148,000 common shares for $1.50 per share. Jan12 Issued 37,000 common shares for $1.75 per share. Mar.17 Issued 700 preferred shares for $106 per share. July18 Issued 740,000 common shares for $2 per share.

Nov.17 Reacquired 148,000 common shares for $1.95 per share. Dec.30 Reacquired 111,000 common shares for $1.80 per share.

journalize the transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round average per share to 2 decimal places, e.g. 52.75 and final answers to 0 decimal places, e.g. 5,275. Record journal entries in the order presented in the problem.)

How many common shares remain at the end of the year and what is their average per share? (Round average per share to 2 decimal places, e.g. 52.75.)