In January 1, 2021, Golden Corporation had 72,000 common shares, recorded at $660,000, and retained earnings of $1,050,000. uring the year, the following transactions occurred: Apr. 2 June 15 Aug. 21 Issued 5,000 common shares at $20 per share: Declared a cash dividend of $0.35 per share to common shareholders of record on June 30, payable on July 10. 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. Issued 3.300 common shares at $25 per share. Declared a cash dividend of $0.40 per share to common shareholders of record on December 31, payable on January 10. Vov. 1 Dec. 20 tities and enter O for the amounts.) no entry is required, select "No Entry" Account Titles and Explanation Debit Credit Cash 100,000 Common Shares 100,000 Dividends Declared 26,950 Dividends Payable 26,950 Dividends Payable 26.950 Cash 26.950 Dividends Declared 88,550 Stock Dividends Distributable 88,550 ELLET m 26,950 1 Dividends Declared 88,550 Stock Dividends Distributable 88,550 20 Stock Dividends Distributable 88,550 Common Shares 88,550 Cash 82,500 Common Shares 82,500 Dividends Declared 33.660 Dividends Payable 33,660 X Your answer is incorrect. What is the number of common shares at the end of the year? Number of common shares 82500 eTextbook and Media List of Accounts Save for Later