Sandhill Ltd. had the following share transactions during its first year of operations: Jan. 6 Issued 184,000 common shares for $ 1.50 per share. Jan. 12 Issued 46,000 common shares for $ 1.75 per share. Issued 900 preferred shares for $ 105 per share. Mar. 17 July 18 Issued 920,000 common shares for $2 per share. Nov. 17 Reacquired 184,000 common shares for $ 1.95 per share. Dec. 30 Reacquired 138,000 common shares for $ 1.80 per share. Journalize the transactions. (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 for the amounts. Round average per share to 2 decimal places, e.g. 52.75 and final answers to 0 decimal places, e.g. 5,275. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit (Issued common shares for cash.) (Issued common shares for cash.) (Issued preferred shares for cash.) (Issued common shares for cash.) Nov. 17 (To record reacquisition of common shares.) (To record reacquisition of common shares.) How many common shares remain at the end of the year and what is their average per share? (Round average per share to 2 decimal places, e.g. 52.75.) Remaining common shares Average per share $