During its first year of operations Cupola Fan Corporation issued 37,000 of $1 par Class B shares for $420,000 on June 30, 2021 Share issue costs were $2,200 One year from the issue date (July 1, 2022), the corporation retired 10% of the shares for $43,000. Required: 1. to 4. Prepare the journal entries to record the issuance of the shares, the declaration of a $270 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.) View transaction list Journal entry worksheet