On April 7, 2021, Mo's Motor Corp. had a balance of $387,500 in its Common Shares account and the total number of shares issued was 31,000. On April 8, 2021, Mo's paid $16,100 to reacquire 1,400 shares. On November 22, 2021, the company paid $43,500 to reacquire 2,900 shares. On December 30, the company issued 7,000 shares for $17.50 per share. X Your answer is incorrect. 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 $ 12.28 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 Common Shares 16100 Cash 16100 Contributed Surplus - Reacquisition of Common Shares Nov. 22 Common Shares 43500 Cash 43500 No Entry 0 1.000! No Entry 0 Dec. 30 Cash 122500 Common Shares 122500 X Your answer is incorrect. How many common shares remain at the end of the year? Common shares 83600