On January $1,2024,$ Speedway Corporation had $77,000$ common shares, recorded at $$600,600,$ and retained earnings of $$1$ million.

During the year, the following transactions occurred:

Apr. $2$ Issued $5,500$ common shares at $$20$ per share.

June $15$ Declared a cash dividend of $$0\mathrm{.}15$ per share to common shareholders of record on June $30,$ payable on July $10.$

Aug. $21$ Declared a $5\%$ stock dividend to common shareholders of record on September $5,$ distributable on September $20.$ The

shares were trading for $$22$ a share on August $21,$$$24$ on September $5,$ and $$26$ on September $20.$

Nov. $1$ Issued $3,000$ common shares at $$25$ per share.

Dec. $20$ Declared a cash dividend of $$0\mathrm{.}20$ per share to common shareholders of record on December $31,$ payable on January

$($a$)$

Record the above transactions for $2024.($List all debit entries before credit entries. Record journal entries in the order presented in the

problem. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select

b$)$what is the number of the common shares at the end of the year?