first two years of operation. Year 1 January 5 Sold 12,750 shares of the \\( \\$ 4 \\) par common stock for \\( \\$ 6 \\) per share. January 12 5old 1,600 abares of the 7 percent preferred stock for \\( \\$ 110 \\) per whare. April \\( \\$ 5 \\) Sold 17,000 shares of the \\( \\$ 4 \\) par common stock for \\( \\$ 8 \\) per share. Deceaber 31 During the year, earned \\( \\$ 315,000 \\) in cash revenue and paid \\( \\$ 242,200 \\) for cash operating Deceaber 31 Declared the cash dividend on the outstanding shareil of preferred stock for Year 1 . The dividend wil be paid on February 15 to stockholderi of record on January 10, Year 2 . Year 2 Tebruary is paid the cash dividend declared on December 31, Year 1. March 3 sold 2,700 wharein of the \\( \\$ 100 \\) par preterred stock for \\( \\$ 120 \\) per share. Kay 5 harebased 500 shares of the common stoek as treasury stock at \\( \\$ 8 \\) per ahare. December 31 Daring the year, earred \\( \\$ 248,200 \\) in cash revenues and paid \\( \\$ 172,200 \\) for caik operating Decenber 31 Declared the ansual dividend on the preferred stoek and a \\( \\$ 0,25 \\) per share dividend on the comon stock. c1. What is the number of common shares outstanding at the end of Year 1? At the end of Year 2? How many common shares had been issued at the end of Year 1? At the end of Year 2? Note: Amounts to be deducted should be indicated with minus sign. c-2. Are there any differences between issued and outstanding common shares for Year 1 and Year 2