The Horner Corporation has the following balance in their common shares account at January 1st 20x8: Common Shares, ? shares outstanding $14,764,077 The following is the journal entry was recorded after reacquiring 23,134 shares during the year for $287,284 DR Cash $287,284 CR Common Shares $287,284 What was the number of common shares Horner Corporation has outstanding at January 1st 20x8? (round to the nearest whole number)