given part a)

answer part b)

On lanuary 1, 2018, Covington Corporation had 82,000 common shanes, recordind at $589,000 and retainedearnings of 51064,000 During the year, the following transactions occurrent Apr. 2 issued 5,400 commonshares at 520 per share June 15 Declared a cash dividend of 5025 per share to common shareholders of record on June 30 paryable oo July 10. Aug, 21 Declared a 5% stork dividend to common shaneholders of tecord on Snptember 5. Gixtributable on September 20. The shares were trading for $22 a share on Aunust 21,$24 on September 5 , and $27 on Sestember 20 Now 1 Isucd 2900 common shares at $26 per share. Dec. 20 Declared a cach dividend of 5030 per shave to common tharcholders ef record on December 31 . payable on lanuary 10 (a) Rocord the above transactions for 2018. ( Note Closing entries are not reouined) (Credit actount tiles arr automaticaly indented When the amount is entered, Do not indent monaaly of no entry la moulred selent "Wo Entry" for the ockount teles mnd enter ofor the amounts. Round anwers to 0 decimal ploces es 5,275J What is the number of common shares at the end of the year? Number of common shares