I'm looking for the little b please

Sunland Ltd. had the following share transactions during its first year of operations: Jan. 6 Issued 176,000 common shares for $1.60 per share. Jan. 12 Issued 44,000 common shares for $1.85 per share. Mar. 17 Issued 900 preferred shares for $105 per share. July 18 Issued 880,000 common shares for $2 per share. Nov. 17 Reacquired 176,000 common shares for $1.95 per share. Dec. 30 Reacquired 132,000 common shares for $1.80 per share. Retained Earnings 3,520 Cash Dec30 Common Shares 254,760 Contributed Surplus - Reacquisition of Common Shares Cash How many common shares remain at the end of the year? (Round average per share to 2 decimal places, eg. 2.75.) Remaining common shares Average per share