On January 1, 2021, Marx Corporation had 87,000 common shares, recorded at $625,000, and retained earnings of $1,032,000. During the year, the following transactions occurred: Apr. 2 Issued 5,000 commonshares at $20 pershare. June 15 Declared a cash dividend of $0.15 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 $21 a share on August 21,$24 on September 5 , and $26 on September 20. Nov. 1 Issued 3,100 common shares at $25 per share. Dec. 20 Declared a cash dividend of $0.20 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 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 0 for the amounts.) Nov 1 : Cash 77500 Common Shares Dec20 : Dividends Dectared 77500 19940 Dividends Payable - Your answer is incorrect. What is the number of common shares at the end of the year? Number of common shares