calculate the number of common shares at the end of the year.

On January 1, 2021, Walla Walla Corporation had 80,000 common shares, recorded at $614,000, and retained earnings of $1,088,000. During the year, the following transactions occurred: Apr. 2 Issued 4,800 common shares at $20 per share. June 15 Declared a cash dividend of $0.25 per share to common shareholders of record on June 30, payable on July 10. Aug. 21 Declared a 5% stock dividend to common shareholders of record on September 5, distributable on September 20. The shares were trading for $22 a share on August 21, $24 on September 5, and $26 on September 20. Nov. 1 Issued 3,300 common shares at $24 per share. Dec. 20 Declared a cash dividend of $0.30 per share to common shareholders of record on December 31, payable on Januar, 10