On April 30, 2023, Jarred Inc. had 410,000 outstanding common shares. Its balance sheet on April 30, 2023 shows the common shares balance of $410,000 and the contributed surplus balance of zero. The following are the only changes to Jarred Inc.'s common shares that occurred between April 30, 2023 and April 30, 2024. On May 1, 2023, Jarred Inc. paid $9,900 to reacquire 11,000 of its own common shares. Record the share reacquistion journal entry on May 1, 2023. On September 1, 2023, Jarred Inc. reacquired an additional 11,000 shares for $33,000 cash. Record the share reacquisition journal entry on September 1, 2023. On April 30, 2024, Jarred Inc. issued 10,000 shares at $1.30 per share. After the share issuance, how many outstanding common shares would Jarred Inc. have and what would be Jarred Inc.'s common share balance. Round the average cost of shares to 2 decimal places. Number of Common Shares: Answer Common Share Balance: $Answer Average Cost of Shares: $Answer