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On January 1, 2015, Tarow Corporation had 94,400 common shares, recorded at $708,000, and retained earnings of $1,180,000. During the year, the following transactions occurred:

Apr. 1 Issued 5,900 common shares at $20 per share.

June 15 Declared a cash dividend of $0.35 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 $22 a share on August 21. $24 on September 5, and $25 on September 20.

Nov. 1 Issued 3,500 common shares at $25 per share.

Dec. 20 Declared a cash dividend of $0.25 per share to common shareholders of record on December 31, payable on January 10.

1. Transactions for 2015.

2. T account

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

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