On January 1, 2021. Foress Corporation had 83,000 common shares, recarded at $644,000, and retained earnings of $920000. During the year, the following transactions occurred: Apr. 2 Issued 5.200 common shares at $20 per share. June 15 Declared a cash dividend of $0.15 per share to common shareholders of record on June 30 , payabie on July 10 . Aug. 21 Declared a 5% stock dlvidend to common shareholders of record on 5 eptember 5 , distributable on September 20 . The shares were trading for $22 a share on August 21, $24 on September 5 , and $27 on September 20 Nov, 1 Issued 3,100 common shares at $25 per share. Doc. 20 Declared a cash dividend of $0.20 per share to commoo shareholders of record on December 31 , payable on January 10. Record the above transactions for 2021. (Note. Closing entries are not required) (list all detir entries before credit enteries Cinbi occount tities are outamotically indented when the amount is entered, Do not indent manually .ff no entry is mulind, solat " No Enthy" for. the occount titles and enter O for the amounts) Recond the above transactions for 2021. (Note- Closing entries are not required) (tist all debit entries before credit entries Credit occount titles are automotically indented when the amount is entered, Do not indent manually if no entry is required, select "Mo Entry" for the account titles and enter 0 for the amounts. () What is the number of common shares at the end of the year? Number of common shares