can someone help me find the answer to part B?

On January 1, 2021. Golden Valley Corporation had 82,000 common shares, recorded at $589,000, and retained earnings of $1,064,000. During the year, the following transactions occurred: Apr 2 issued 5 400 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 $27 on September 20. Nov. 1 Issued 2,900 common shares at $26 per share. Dec. 20 Declared a cash dividend of $0.30 per share to common shareholders of record on December 31, payable on January 10 Record the above transactions for 2021. (Note: Closing entries are not required.) (List all debit entries before credit entries. 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 for the amounts) Date Account Titles and Explanation Debit Credit Apr 2 Cash 108,000 Common Shares 108.000 June 15 Dividends Declared 21,850 Dividends Payable 21.850 July 10 V Dividends Payable 21,850 Cash 21.850 Aug 21 Dividends Declared 96,140 Stock Dividends Distributable 96,140 Sept 20 Stock Dividends Distributable 96,140 Common Shares 96,140 Nov. V Cash 75.400 Common Shares 75.400 Dec 20 v Dividends Declared 28.401 Dividends Payable 20.401 (b) x Your answer is incorrect What is the number of common shares at the end of the year? Number of common shares 177700