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[The following information applies to the questions displayed below.] Sun Corporation recelved a charter that authorized the issuance of 110,000 shares of $5 par common stock and 21,000 shares of $100 par, 6 percent cumulative preferred stock. Sun Corporation completed the following transactions during its first two years of operation. Year 1 January 5 Sold 16,500 shares of the $5 por common ntock for $7 per nhare. January 12 sold 2,100 shares of the 6 percent preferred stock for $110 per ahare. Apri1 5 sold 22,000 shares of the $5 par comson stock for $9 per share. December 31 During the year, carned $313,100 in cash revenue and pald $244,100 for cash operating expenses. December 31 Declared the cash dividend on the outstanding ohares of preferred atoek for Year 1 . The dividend will be paid on February 15 to stockholders of record on January 10, Year 2 . Deceaber 31 closed the revenue, expense, and dividend accounts to the retained earnings account. Year 2 February 15 Paid the cash dividend declared on December 31 , Year 1 . Mareh 3 sold 3,150 shares of the $100 par preferred stoek for 6120 per nhare. May 5 purchased 600 shares of the common ntook as treasury atock at 510 per share. December 31 During the year, earned $247,600 in cash revenues and paid $173,000 for cash operating expenses. December 31 Declared the annual dividend on the preferred stock and a 50.75 per ahare dividend on the common December 31 clock. 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 had been issued at the end of Year 1? At the end of Year 2? c-2. Is there a difference between issued and outstanding common shares for Year 1 ? For Year 2