On January 1.2018 Roger Corporation had 87000 common shares, recorded at $ 625000, and retained eanings off $1.032000. During the year, the foillowing tramactions occurred 2 Issued 5,000 common shares at $20per share Declared a cash dividend of $0.15 per share to common shareholders of recard 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 2S4 on September 5, and S 26 on Septem 20. Issued 3,100 common shares at $ 25 per share. 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 2018. Nte aos ng entries are not required) edit occount titles are atomatically i dented when the amount is entered. Do not ident ma ua Entry-for the eccount titles and enter 0 for the amounts. Round answers to 0 decimal places, e 5,275.) r no entry is required. select No elextbook and Media List of Accounts What is the number of common shares at the end of the year