During its first year of operations, Cupola Fan Corporation issued 43,000 of $1 par Class B shares for $450,000 on June 30, 2021. Share Issue costs were $2,800. One year from the issue date (July 1, 2022), the corporation retired 10% of the shares for $46,000. Required: 1. to 4. Prepare the Journal entries to record the issuance of the shares, the declaration of a $2.20 per share dividend on December 1, 2021, the payment of the dividend on December 31, 2021 and the retirement of the shares. (If no entry is required for a transaction/event, select "No Journal entry required" In the first account field.)