On January 1,2021, Espresso Corporation had 74,000 common shares, recorded at \\( \\$ 594,000 \\), and retained earnings of \\( \\$ 1,073,000 \\). 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 10. Aug. 21 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. 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 tecord on December 31 , payable on January 10. What is the number of common shares at the end of the year? Number of common shares