Sun Corporation received a charter that authorized the issuance of $89,000$ shares of $$6$ par common stock and $20,000$ shares of $$75$ par, $4$ percent cumulative preferred stock. Sun Corporation completed the following transactions during its first two years of operation.

Year $1$

January $5$ Sold $13,350$ shares of the $$6$ par common stock for $$8$ per share.

January $12$ Sold $2,000$ shares of the $4$ percent preferred stock for $$85$ per share.

April $5$ Sold $17,800$ shares of the $$6$ par common stock for $$10$ per share.

December $31$ During the year, earned $$312,900$ in cash revenue and paid $$242,600$ for cash operating expenses.

December $31$ Declared the cash dividend on the outstanding shares of preferred stock for Year $1.$ The dividend will be paid on February $15$ to stockholders of record on January $10,$ Year $2.$

Year $2$

February $15$ Paid the cash dividend declared on December $31,$ Year $1.$

March $3$ Sold $3,000$ shares of the $$75$ par preferred stock for $$95$ per share.

May $5$ Purchased $500$ shares of the common stock as treasury stock at $$12$ per share.

December $31$ During the year, earned $$250,100$ in cash revenues and paid $$179,300$ for cash operating expenses.

December $31$ Declared the annual dividend on the preferred stock and a $$0\mathrm{.}50$ per share dividend on the common stock.

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 $2?$

Note: Amounts to be deducted should be indicated with minus sign.