You are employed as an accountant for Warehouse Brewing Inc. ("Warehouse). It is Jan 1, 2021 and the owners need your advice. Required: Complete the required journal entry. Using accounting criteria explain the accounting for both the issuance of shares and the payment of dividends. Make sure it is a solid discussion driven by accounting criteria. a) Mar 1, 2021 - On this date Warehouse will be issuing $2,000 worth of common shares to new shareholders (500 shares at $4 per shares). Use criteria to support what it is NOT: (I am looking for a cash inflow) b) On Dec 31, 2021 - Warehouse will issue a dividend to the new shareholders in the amount of $400. Use criteria to support what it is NOT: (I am looking for a cash outflow)