On April 7, 2021, Mos Motor Corp. had a balance of $456,000 in its Common Shares account and the total number of shares issued was 38,000. On April 8, 2021, Mos paid $14,000 to reacquire 1,400 shares. On November 22, 2021, the company paid $40,600 to reacquire 2,900 shares. On December 30, the company issued 7,500 shares for $16.50 per share.

Determine the average per share amount on April 7 and November 22, 2021.

Average per share amount $

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

How many common shares remain at the end of the year? Common shares