On April 7, 2021, Mo’s Motor Corp

On April 7, 2021, Mo’s Motor Corp. had a balance of $462,000 in its Common Shares account and the total number of shares issued was 33,000. On April 8, 2021, Mo’s paid $22,800 to reacquire 1,900 shares. On November 22, 2021, the company paid $54,400 to reacquire 3,400 shares. On December 30, the company issued 7,000 shares for $18.50 per share.

Determine the average per share amount on April 7 and November 22, 2021. (Round answer to 2 decimal places, e.g. 15.25.)
Record the transactions for the reacquisitions of shares and issue of shares. (Credit account 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 0 for the amounts.)
 

How many common shares remain at the end of the year?