On January 1, 2021, Sipacore Corporation had 87,000 common shares, recorded at $590,000, and retained earnings of $1,042,000. During the year, the following transactions occurred: Apr. 2 Issued 5,100 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 , payable on July 20. Aug. 21 Deciared a 5% stock dividend to common sharehoiders of record on September 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 3,300 common shares at $24 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. What is the number of common shares at the end of the year? Number of common shares