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Required information [The following information applies to the questions displayed beiow] Sun Corporation received a charter that authorized the issupance of 118,000 shares of $3 par common stock and 22.000 shares of $100 par, 5 percent cumulative preferred stock. Sun Corporation completed the following transactions during its first two years of operation. Year 1 Jan. 5 fold 17, 100 thaten of the 53 par connon atoek for $5 per ahare. 12 Sold 2,200 shares of the 5 percent preferred istoek tor $110 per share. Apik. 5 sold 23,600 thares of the 53 par cotwon ntoek tor 37 por share- Dec. 31 During the year, earned $301,100 in cash revenoe and pold $238,060 for cass operating expenaes. 31 Declared the canh dividend on the ostectanding nhazes of pseterred wtoek for roar 1. The divflenid w111 be pald on Yebruary is to stockholders of record on January 10, Year 2. Year 2 Teb.15 Faid the eash divitend declared on Decenher 31, Toar: 1. Maz. 3 Sold 3,300 ahares of the 3100 paf preterred ntoek. tor 1120 per alate. May. 5 Purchased 550 ohare the the comon stoek ae treanury thook at 56 per share. Dec.31 puring the year, eazbed $251,500 in canti revenune and pald $173,100 for canh operating expenaes. 31 peclazed the anmual dfvldend on the preferred ntook and a $0,25 per hasare dividend on the cosaon stock. Required a. Organize the transaction data in accounts under an accounting equation, (Enter any decreases to account balances with a minus sign. Not all cells require input.) 1) Becuired incermation c-1. What is the number of common shares outstanding at the end of Year 1? At the end of Year 2 ? How many common shares hac been issued at the end of Year 1 ? At the end of Year 2 ? (Amounts to be deducted should be indicated with minus sign.) c-2. Are there any differences between issued and outstanding common shares for Year 1 and Year 2