In a recent annual report, Rosh Corporation disclosed that $61,100,000$ shares of common stock have been authorized. At the beginning of the fiscal year, a total of $36,466,357$ shares had been issued and the number of shares in treasury stock was $7,281,269.$ During the year, $564,265$ additional shares were issued, and the number of treasury shares increased by $3,089,188.$

Determine the number of shares outstanding at the end of the year.