Crane Rental Corporation had the following balances in its shareholders' equity accounts at January 1, 2021: Accumulated other comprehensive income (loss) Contributed surplus-reacquisition of common shares Retained earnings Common shares (25,000 shares) $(22,000) 536,000 1,500,000 650,000 Crane had the following transactions and events during 2021: Feb. 2 Apr. 17 Oct. 29 Dec 31 Repurchased 1,000 shares for $43,000. Declared and paid cash dividends of $74,000. Issued 1,700 shares for $92,000 cash. Reported comprehensive income of $456,000, which included other comprehensive income of $47,000. Prepare journal entries to record the transactions that took place during 2021. (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. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Feb. 2 (To record reacquisition of common shares.) > (Declared and paid a cash dividend.) (Issued common shares for cash.) The shareholders' equity accounts of Sunland Ltd. on April 1, 2020, the beginning of the fiscal year, are as follows: $8 cumulative preferred shares (21,000 issued) Common shares (490,000 issued) Retained earnings Total shareholders' equity $1,890,000 3,920,000 1,500,000 $7,310,000 During the year, the following transactions occurred: 2020 June 1 July 1 Sept. 30 2021 Jan. 31 Mar 31 Reacquired 12,000 common shares for $9 per share. Issued 48,000 common shares for $10 per share. Reacquired 10,000 common shares for $9.50 per share. Issued 54,000 common shares in exchange for land. The land's fair value was $540,000, Profit for the year ended March 31, 2021, was $1,001,000. Calculate the weighted average number of common shares for the year. Weighted average number of common shares