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?