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On January 1, 2018, Tarjee Corporation had 79,000 common shares, recorded at $648,000, and retained earnings of $927,000. During the year, the following transactions occurred: Issued 4,900 common shares at $20 per share. Apr. 2 Declared a cash dividend of $0.35 per share to common shareholders of record on June 30, payable on July 10. June 15 Declared a 5% stock dividend to common shareholders of record on September 5, distributable on September 20. The shares were trading for $23 a share onAugust 21, $24 on September 5, and $26 on September 20 Aug. 21 Issued 2,800 common shares at $24 per share. Nov. 1 Declared a cash dividend of $0.40 per share to common shareholders of record on December 31, payable on January 10. Dec. 20 Your answer is partially correct Record the above transactions for 2018. (Note: Closing entries are not required.) (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 enter O for the amo un ts. Round answers to O decimal places, e.g. 5,275.) Debit Credit Date Account Titles and Explanation Apr. 2 Cash 98000 Common Shares 98000 June 15 Dividends Declared 29365 Dividends Payable 29365 July 10 Dividends Payable 29365 Cash 29365 Aug. 21 Dividends Declared 96485 Stock Dividends Distributable 96485 Sept. 20 Stock Dividends Distributable 96485 Common Shares 96485 Nov. 1 Cash 67200 Common Shares 67200 Dec. 20 Dividends Declared 33002 Dividends Payable 33002 What is the number of common shares at the end of the year? 82505 Number of common shares