What is the number of common shares at the end of the year? Number of common shares On January 1, 2024, Macaron Corporation had 72,000 common shares, recorded at $640,800, and retained earnings of $1 million. During the year, the following transactions occurred: Apr. 2 Issued 5,200 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\% stoc dividend to common shareholders of record on September 5, distributable on September 20. The shares were trading for $23 a share on August 21,$24 on September 5 , and $25 on September 20. Nov. 1 Issued 2,800 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. Record the above transactions for 2024. (List all debit entries before credit entries. Record joumal entries in the order presented in the problem. Credit occount 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.)