Sunland Ltd. had the following share transactions during its first year of operations: Jan. 6 Jan. 12 Mar. 17 Issued 176,000 common shares for $1.50 per share. Issued 44,000 common shares for $1.75 per share. Issued 900 preferred shares for $105 per share. Issued 880,000 common shares for $2 per share. Reacquired 176,000 common shares for $1.95 per share. Reacquired 132,000 common shares for $1.80 per share. 18 July Nov. 17 Dec. 30 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 O for the amounts. Round average per share to 2 decimal places, eg. 52.75 and final answers to 0 decimal places, e.g. 5,275. Record journal entries in the order presented in the problem.) Debit Credit Date Account Titles and Explanation 264000 Jan. 6 Cash 264000 Common Shares (Issued common shares for cash.) 77000 Jan. 12 Cash 77000 Common Shares (Issued common shares for cash.) 94500 Mar. 17 Cash 94500 Preferred Shares (Issued preferred shares for cash.) 1760000 July 18 Cash ENG July 18 Cash 1760000 1760000 Common Shares (Issued common shares for cash.) Nov. 17 Common Shares 337920 5280 Contributed Surplus - Reacquisition of Common Shares 343200 Cash (To record reacquisition of common shares.) Dec 30 Common Shares Contributed Surplus - Reacquisition of Common Shares 237600 Cash (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, eg. 52.75.) Remaining common shares 1.92 Average per share $