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On January 1, 2021, Bellevue Corporation had 73,000 common shares, recorded at $576,000, and retained earnings of $941,000. During the year, the following transactions occurred: Apr. 2 Issued 5,400 common shares at $20 per share. June 15 Declared a cash dividend of $0.25 per share to common shareholders of record on June 30 , payable on July 10. Aug. 21 Declared a 5\% stock dividend to common shareholders of record on September 5. distributable on September 20. The shares were trading for $21 a share on August 21, $24 on September 5 , and $25 on September 20. Nov. 1 Issued 3.300 common shares at $24 per share. Dec. 20 Declared a cash dividend of $0.30 per share to common shareholders of record on December 31 , payable on January 10. What is the number of common shares at the end of the year? Number of common shares eTextbook and Media List of Accounts Attempts: 0 of 5 used Marshall Ltd. was incorporated as a plivate company on January 2, 2021, and is authorized to issue an unlimited number of common shares and $1 preferred shares. The company had the following share transactions in its first month of operations: Jan. 6 Issued 203,000 common shares for $1.60 per share. 12 Issued 51,000 common shares for $1.58 per share. 17 Issued 11,000 preferred shares for $25.00 per share. 18 Issued 547,000 common shares for $2.00 per share. 24 Repurchased 182,000 common shares at $1.90 per share. 31 Issued 10,300 common shares in exchange for $15,450 of legal services. What is the number and average cost of the preferred and common shares at the end of January? (Round "Average Cost" answers to 2 decimal places, e.8. 1.24.)