Current Attempt in Progress On January 1, 2024, Golden Valley Corporation had 79,000 common shares, recorded at $647,800, and retained earnings of $1 million. During the year, the following transactions occurred: Apr. 2 Issued 4,900 common shares at $20 per share. June 15 Declared a cash dividend of \$0.35 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 \$26 on September 20. Nov. 1 Issued 2,800 common shares at \$24 per share. Dec. 20 Declared a cash dividend of $0.40 per share to common shareholders of record on December 31 , payable on January 10. (b) Your answer is incorrect. What is the number of common shares at the end of the year? Number of common shares