During its first year of operations, Cupola Fan Corporation issued 42,000 of $1 par Class B shares for $445,000 on June 30,2024. Share issue costs were $2,700. One year from the issue date(July 1, 2025), the corporation retired 10% of the shares for $45,500. Required 1 to 4. Prepare the journal entries to record the issuance of the shares, the declaration of a $2.10 per share dividend on December 1, 2024, the payment of the dividend on December 31,2024, and the retirement shares