Question 32 --/10 View Policies Current Attempt in Progress The following selected account balances relate to the shareholders' equity accounts of Crane Corp. at year end: Preferred shares, 3.300 shares in 2018: 2,560 in 2017 Common shares, 52,600 shares in 2018:43.500 in 2017 Retained earnings Cash dividends declared (preferred shares) Dividends payable 2018 2017 $330,000 $256.000 526,000 435.000 530,000 325.000 12.800 4,080 3.431 16.600 Additional information: 1. During the year, 740 preferred shares were issued. No preferred shares were repurchased. 2. During the year, 20.000 common shares were issued after 10.900 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. $ Issue of common shares S Issuance of preferred shares S Payment of dividends 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