what will be the ans of part b ???

On January 1,2021, Laramie 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 50.25 per share to common shareholders of record on June 30 , payable on July 10. Aug: 21 Declared a 5% stockdividend 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. 5/10 Question 1 of 6 Date Account Titles and Explanation Api. 2 Cash 108000 CommonShares 10800 June 15 v Dividends Declared 19600 Dividends Payable Dividends Payable 19600 Cash Dividends Declared 82320 Stock Dividends Distributable 5sept20 Stock Dividends Distributable 82320 Conenon Shares 79200 Common Shares 25686 Jec. 20 Dividends Declared 25686 Dividends Payable What is the number of common shares at the end of the year? Number of common shares