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During the year 2020 , the company had the following transactions affecting equity accounts: Jan. 3 Sold 29,600 combon shares for a total of $49,880 cash. Mar. 1 sold 5,000 preferred shares at $5.70 each; cash. June 15 Exchanged 7,000 common shares for equipment with a fair market value of $30,500. The last connon share trade was dated March 15 at $4.97. Dec. 31 closed the Incone Summary account, which showed a credit balance of $289,600. The board of directors had not declared dividends for the past two years (2019 and 2020). 3. How many preferred shares are available for issue at December 31,2020 ? 4. How many common shares are available for issue at December 31,2020