The statement of cash flows for Picture Perfect Photography reported the following for the year ended December 31, 2014:

Cash flows from financing activities:
Dividends (declared and) paid	$(8,000)
Proceeds from issuance of common shares	14,200
Payments of short-term notes payable	(6,700)
Payments of long-term notes payable	(1,350)
Proceeds from issuance of long-term notes payable	2,800

Make the journal entry that Picture Perfect used to record each of these transactions.