Current Attempt in Progress On January 1, 2018, Ceradyne Corporation had 84,000 common shares, recorded at $625,000, and retained earnings of $928,000. During the year, the following transactions occurred: Apr. 2 Issued 5,400 common shares at $20 per share. June 15 Declared a cash dividend of $0.25 per share to common shareholders of record on June 30, payable on July 10. Aug. 21 Declared a 5\% stock dividend to common shareholders of record on September 5, distributable on September 20. The shares were trading for $23 a share on August 21, $24 on September 5 , and $25 on September 20 . Nov. 1 Issued 2,900 common shares at $24 per share. Dec. 20 Declared a cash dividend of $0.30 per share to common shareholders of record on December 31 , payable on January 10. (a) Record the above transactions for 2018. (Note: Closing entries are not required.) (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 0 for the amounts. Round answers to 0 decimal places, e.g. 5,275.) Your answer is correct. Record the above transactions for 2018. (Note: Closing entries are not required.) (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 0 for the amounts. Round answers to 0 decimal places, e.g. 5,275.) Aug. 21 Dividends Declared 102810 Stock Dividends Distributable 102810 Sept. 20 Stock Dividends Distributable 102810 Common Shares Nov. 1 Cash 69600 Common Shares Dec. 20 Dividends Declared 29031 Dividends Payable What is the number of common shares at the end of the year? Number of common shares