On January 1,2018, Toy Co Corporation had 78,000 common shares, recorded at $580,000, and retained earnings of $985,000. During the year, the following transactions occurred Issued 4,600 common shares at $20 per share. Declareda cash dividend of $0.35 per share to common shareholders of record on June 30, payable on July 10. Declareda 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 $25 on September 20. Apr. 2 June 15 Aug. 21 Nov. 1 Issued 3,000 common shares at $24 per share. Declared a cash dividend of $0.40 per share to common shareholders of record on December 31, payable on January 10. Dec. 20 A) Record the transactions Date Account Titles and Explanation Debit Credit B) What is the number of common shares at the end of the year? Number of common shares Please help and explain all your steps. Thank you