On April 7, 2017, Mo’s Motor Corp. had a balance of $442,000 in its Common Shares account and the total number of shares issued was 34,000. On April 8, 2017, Mo’s paid $20,900 to reacquire 1,900 shares. On November 22, 2017, the company paid $49,300 to reacquire 3,400 shares. On December 30, the company issued 5,500 shares for $17.00 per share.

a) Determine the average per share amount on April 7 and November 22, 2017. 

b) Record the transactions for the reacquisitions of shares and issue of shares.

c) How many common shares remain at the end of the year?