On January 1, 2018, Hiroole Corporation had 79,000 common shares, recorded at $542.000, and retained earnings of $996,000. During the year, the following transactions occurred: Apr. 2 Issued 5.400 common shares at $20 per share June 15 Declared a cash dividend of $0.25 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, 524 on September 5, and $27 on September 20. Nov. 1 Issued 3,100 common shares at $24 per share. Dec. 20 Declared a cash dividend of $0.30 per share to common shareholders of record on December 31, payable on January 10 Record the above transactions for 2018. (Note: Closing entries are not required.) (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. Round answers to decimal places, s. 5.275.) Date Account Titles and Explanation Debit Credit e Nu Explanation Debit Credit What is the number of common shares at the end of the year? Number of common shares