What is the number of common shares at the end of the year?

On January 1,2018, Cinrich Corporation had 83,000 common shares, recorded at $644,000, and retained earnings of $920,000. 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 $0.15 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 onsseptember 5 , distributable on September 20 . The shares were trading for $22 a share on August 21,$24 on September 5 , and $27 on September 20 . Nov. 1 Issued 3,100 common shares at $25 per share. Dec. 20 Declared a cash dividend of $0.20 per share to common shareholders of record on December 31 , payable on January 10