On April 7, 2021, Mo's Motor Corp. had a balance of $476,000 in its Common Shares account and the total number of shares issued was 34,000. On April 8, 2021, Mo's paid $12,000 to reacquire 1,000 shares. On November 22, 2021, the company paid $40,000 to reacquire 2,500 shares. On December 30, the company issued 8,000 shares for $18.50 per share. Determine the average per share amount on April 7 and November 22, 2021. (Round answer to 2 decimal places, e.g. 15.25.) Average per share amount $ Record the transactions for the reacquisitions of shares and issue of shares. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit Apr. 8 Nov. 22 Dec. 30 How many common shares remain at the end of the year? Common shares