Brief Exercise 11-15 (Part Level Submission) Penny Worth Inc. had 35,700 common shares on January 1, 2018. On May 1, 2,640 common shares were reacquired and retired. On August 31 and November 30, 8,280 and 5,640 common shares were issued, respectively. The company's year end is December 31. (a) Calculate the number of common shares issued at December 31, 2018. Common shares issued