I need help with the letter b part in this question. Please indicate your full solution and correct answer. Thank you.

On January 1, 2021, Kokomo Corporation had 74,000 common shares, recorded at $594,000, and retained earnings of $1,073,000. During the year, the following transactions occurred: Apr. 2 Issued 5,100 common shares at $20 per share. June 15 Declared a cash dividend of $0.15 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 $21 a share on August 21,$24 on September 5 , and $25 on September 20. Nov. 1 Issued 3,300 common shares at $24 per share. Dec. 20 Declared a cash dividend of $0.20 per share to common shareholders of record on December 31 , payable on January 10. Your answer is correct. Record the above transactions for 2021. (Note: Closing entries are not required.) (List all debit entries before credit entries. 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.) Cash 11,865 Dividends Declared 83,055 Stock Dividends Distributable 83,055 Common Shares 83,055 Nov. 1 Cash 79,200 Common Shares 79,200 Dec. 20v Dividends Declared 17,271 Dividends Payable 17,271 What is the number of common shares at the end of the year? Number of common shares