CullumberTechnologies Inc. reported the following information related to its shareholders equity on January 1:

Common shares, 1,520,000 authorized, 760,000 shares issued		$2,280,000
Contributed surplusreacquisition of common shares		15,150
Retained earnings		708,000

During the year, the following transactions related to common shares occurred in the order listed:

1.		Issued 40,000 shares at $4.00 per share.
2.		Reacquired 10,000 shares at $3.00 per share.
3.		Issued 5,000 shares at $4.64 per share.
4.		Reacquired 19,000 shares at $4 per share.
5.		Reacquired 76,000 shares at $3 per share.

(a) Calculate the number of shares authorized and issued at the end of the year.

Number of shares authorized
Number of shares issued