On January 1, 2021, Bridgeport Merchandise Ltd. had 6,900 common shares issued for a total of $10,350, and no other shares or contributed capital. During 2021, Bridgeport had the following transactions: Jan. 15 Mar. 31 Jun. 30 Sep. 30 Issued 3,400 common shares for $1.50 each. Settled an account for legal fees by issuing 4.900 shares. The value of the legal services was $8,870. Reacquired 3,600 shares for $2.00 each. Issued 11,900 shares in exchange for equipment with a fair value of $26,090. Calculate the number and average price of common shares issued at the end of 2021. (Round average price answer to 2 decimal places, c.8. 2.75) Number of shares $ Average cost