Crane Ltd. had the following share transactions during its first year of operations: Jan. Jan. 6 12 Mar. July Nov. 17 18 Issued 196,000 common shares for $1.50 per share. Issued 49,000 common shares for $1.75 per share. Issued 1,000 preferred shares for $105 per share. Issued 980,000 common shares for $2 per share. Reacquired 196,000 common shares for $1.95 per share. Reacquired 147,000 common shares for $1.80 per share. 17 30 Dec. Date Account Titles and Explanation Debit Credit (Issued common shares for cash.) (Issued common shares for cash.) (Issued preferred shares for cash.) (Issued common shares for cash.) Nov. 17 (To record reacquisition of common shares.) (To record reacquisition of common shares.) 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.) Remaining common shares Average per share $