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Sun Corporation received a charter that authorized the issuance of 100,000 shares of $3 par common stock and 21,000 shares of $75 par, 5 percent cumulative preferred stock. Sun Corporation completed the following transactions during its first two years of operation. Year 1 January 5 Sold 15,000 shares of the $3 par common stock for $5 per share. January 12 Sold 2,100 shares of the 5 percent preferred stock for $85 per share. April 5 Sold 20,000 shares of the $3 par common stock for $7 per share. December 31 During the year, earned $314,800 in cash revenue and paid $239,100 for cash operating expenses. December 31 Declared the cash dividend on the outstanding shares of preferred stock for Year 1. The dividend will be paid on February 15 to stockholders of record on January 10, Year 2. Year 2 February 15 Paid the cash dividend declared on December 31, Year 1. March 3 Sold 3,150 shares of the $75 par preferred stock for $95 per share. May 5 Purchased 450 shares of the common stock as treasury stock at $6 per share. December 31 During the year, earned $250,300 in cash revenues and paid $179,900 for cash operating expenses. December 31 Declared the annual dividend on the preferred stock and a $0.25 per share dividend on the common stock. c-1. What is the number of common shares outstanding at the end of Year 1? At the end of Year 2? How many common shares had been issued at the end of Year 1? At the end of Year 2? Note: Amounts to be deducted should be indicated with minus sign. c-2. Are there any differences between issued and outstanding common shares for Year 1 and Year 2