Pembina Ltd. was incorporated as a private company on January 2, 2018, and is authorized to issue an unlimited number of common shares and $1 preferred shares. The company had the following share transactions in its first month of operations: Jan. 6 12 17 Issued 182,000 common shares for $1.50 per share. Issued 47,000 common shares for $1.70 per share. Issued 9,600 preferred shares for $23.00 per share. Issued 496,000 common shares for $2.00 per share Reacquired 184,000 common shares at $1.90 per share. Issued 10,400 common shares in exchange for $15,600 of legal services. 18 24 31 Record the above transactions. (Round average cost per share to 3 decimal places, eg. 1.246. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account tities and enter for the amounts.) Record the above transactions. (Round average cost per share to 3 decimal places, eg 1.246. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and entero for the amounts.) Date Account Titles and Explanation Debit Credit n. 6 Cash 273000 Common Shares 273000 n. 12 Cash 79900 79900 Common Shares n. 17 Cash 220800 220800 Preferred Shares 992000 18 18 Cash 992000 Common Shares 992000 4 Common Shares 349600 1 Contributed Surplus 165600 184000 Cash 15600 15600 n. 31 Professional Fees Expense 15600 Common Shares What is the number and average cost of the preferred and common shares at the end of January? (Round answers to 3 decimal places, e.g. 1.246.) Numbers Average Cost Preferred shares $ Common shares 1 $