During its first year of operations, Cupola Fan Corporation issued 38,000 of $1 par Class B shares for $425,000 on June 30, 2021. Share issue costs were $2,300. One year from the issue date (July 1, 2022), the corporation retired 10% of the shares for $43,500. Required: 1. to 4. Prepare the journal entries to record the issuance of the shares, the declaration of a $2.80 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.) Journal entry worksheet 1 2 3 4 Record the issuance of the shares. Note: Enter debits before credits. Date June 30, 2021 General Journal Debit Credit Journal entry worksheet < 2 3 Record the declaration of a $2.80 per share dividend on December 1, 2021. Note: Enter debits before credits. Date December 01, 2021 General Journal Debit Credit > Journal entry worksheet < 1 2 3 4 Record the payment of the dividend on December 31, 2021. Note: Enter debits before credits. Date December 31, 2021 General Journal Debit Credit Journal entry worksheet 2 3 4 Record the retirement of the shares. Note: Enter debits before credits. Date July 01, 2022 General Journal Debit Credit