Cullumber Ltd. had the following share transactions during its first year of operations: 6 12 17 Jan. Jan. Mar. July Nov. Dec. Issued 156,000 common shares for $1.50 per share. Issued 39.000 common shares for $1.75 per share. Issued 800 preferred shares for $105 per share. Issued 780,000 common shares for $2 per share. Reacquired 156.000 common shares for $1.95 per share. Reacquired 117.000 common shares for $1.80 per share. 18 17 30 Journalize the transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manuallye Of no entry is required, select "No Entry for the account titles and enter for the amounts Round average per share to 2 decimal places eg: 52.75 and final answers to decimal places, es 5,275. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Jan 6 Cash 234000 Common Shares (Issued common shares for cash) 234000 Jan 12 68.250 Common Shares (Issued common shares for cash.) 680250 Mar 17 34.000 B4.000 Preferred Shares Olssued preferred shares for cash.) Cash July 18 1560,000 Common Stars 1580.000 issued common shares for cash) Nov 17 Common Shares 297.960 Detained Emine 6.240 To record reacqulations 1.560.000 Common Shares Issued common shares for cash.) Common Shares Retained Earnings Nov. 17 297,960 6.240 Cash 304 200 To record reacquisition of common shares Common Shares Dec 30 223470 Cash 210.600 12 Contributed Surplus-Rencouisition 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, eg. 52.75.) Remaining common shares Average per share