During its first year of operations, Cupola Fan Corporation issued 33,000 of $1 par Class B shares for $400,000 on June 30, 2018. Share issue costs were $1,800. One year from the issue date (July 1, 2019), the corporation retired 10% of the shares for $41,000. Required: 1. to 4. Prepare the journal entry to record the issuance of the shares, the declaration of a $2.30 per share dividend on December 1, 2018, the payment of the dividend on December 31, 2018 and the retirement of the shares