The following selected account balances relate to the shareholders' equity accounts of Cullumber Corp. at year end: 2021 2020 Preferred shares, 3,350 shares in 2021; 2,820 in 2020 $335,000 $282,000 Common shares, 50,700 shares in 2021; 35,500 in 2020 507,000 355,000 Retained earnings 560,000 355,000 Cash dividends declared (preferred shares) 16,300 14,100 Dividends payable 4,108 3,433 Additional information regarding 2021: 1. During the year, 530 preferred shares were issued. No preferred shares were repurchased. 2. During the year, 26,000 common shares were issued after 10,800 common shares were repurchased at $10 per share. Determine the amounts of any cash receipts or payments related to the shareholders' equity accounts in 2021. $ Issue of common shares Issuance of preferred shares $ Repurchase of common shares $ Payment of dividends $