Cullumber Ltd. had the following share transactions during its first year of operations: Jan. 6 Issued 204,000 common shares for $1.50 per share. Jan. 12 Issued 51,000 common shares for $1.75 per share. Mar. 17 Issued 1,000 preferred shares for $105 per share. July 18 Issued 1,020,000 common shares for $2 per share. Nov. 17 Reacquired 204,000 common shares for $1.95 per share. Dec. 30 Reacquired 153,000 common shares for $1.80 per share. Nov. 17 Common Shares 306000 Retained Earnings 91800 Cash 397800 (To record reacquisition of common shares.) ?C. 30 Common Shares 295800 Contributed Surplus - Reacquisition of Common Shares 20400 Cash 275400 (To record reacquisition of common shares.) Your answer is partially correct. 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 918000 Average per share $ 1.92 e Textbook and Media List of Accounts