2018 2017 Preferred shares, 3,800 shares in 2018; 2,760 in 2017 $380,000 $276,000 Common shares, 53,900 shares in 2018; 35,000 in 2017 539,000 350,000 Retained earnings 510,000 375,000 Cash dividends declared (preferred shares) 16,000 13,800 Dividends payable 4,076 3,439 Additional information: 1. During the year 1,040 preferred shares were issued. No preferred shares were repurchased. 2. During the year, 29,000 common shares were issued after 10,100 common shares were repurchased at $11 Determine the amounts of any cash receipts or payments related to the shareholders' equity accounts in 2018. $ Issue of common shares $ Issuance of preferred shares Payment of dividends