On January 1, 2021, Elkhardt Corporation had 73,000 common shares, recorded at $576,000, and retained earnings of $941,000. During the year, the following transactions occurred: Apr. 2 Issued 5,400 common shares at $20 per share. June 15 Declareda 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 $21 a share on August 21,$24 on September 5 , and $25 on September 20. Nov. 1 Issued 3,300 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 2021. (Note: Closing entries are not required.) (List all debit entries before credit entries. Credit occount 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 0 for the amounts.) Record the above transactions for 2021. (Note: Closing entries are not required)) (List all debit entries before credit entries, Credit account tities are outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) What is the number of cornmon shares at the end of the year? Number of common shares