On January 1, 2024, Duffy Dog Corporation had 77,000 common shares, recorded at $585,200, and retained earnings of $1 million. During the year, the following transactions occurred: Apr. 2 Issued 5,100 common shares at $20 per share. June 15 Aug. 21 Nov. 1 Dec. 20 Declared a cash dividend of $0.15 per share to common shareholders of record on June 30, payable on July 10. 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 $27 on September 20. Issued 3,300 common shares at $24 per share. 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