On April 7, 2021, Mo's Motor Corp. had a balance of $560,000 in its Common Shares account and the total number of shares issued was 40,000. On April 8, 2021, Mo's paid $15,600 to reacquire 1.300 shares. On November 22, 2021, the company paid $44.800 to reacquire 2.800 shares. On December 30, the company issued 6,500 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, eg 15.25.) Average per share amount S 14 List of Accounts 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 Credit Debit Apr 8 Common Shares Contributed Surplus-Reacquisition of Common Shares Cash Nov. 22 Common Shares Contributed Surplus. Reacquisition of Common Shares Nov. 22 Common Shares Contributed Surplus-Reacquisition of Common Shares Retained Earnings Cash Dec 30 Cash Common Shares List of Accounts How many common shares remain at the end of the year? Common shares List of Accounts