The following selected account balances relate to the shareholders equity accounts of Carla Vista Corp. at year end:

		2018		2017
Preferred shares, 3,300 shares in 2018; 2,920 in 2017		$330,000		$292,000
Common shares, 61,000 shares in 2018; 45,000 in 2017		610,000		450,000
Retained earnings		600,000		390,000
Cash dividends declared (preferred shares)		16,300		14,600
Dividends payable		4,072		3,437

Additional information:

1.		During the year, 380 preferred shares were issued. No preferred shares were repurchased.
2.		During the year, 27,000 common shares were issued after 11,000 common shares were repurchased at $11 per share.

Determine the amounts of any cash receipts or payments related to the shareholders' equity accounts in 2018. to Issue of common shares to Issuance of preferred shares to Payment of dividends e Textbook and Media Indicate where each of the cash receipts or payments identified above would be classified on the statement of cash flows or accompanying notes. Issue of common shares Issuance of preferred shares Payment of dividends