Saved Help Save & Exit work Check my Problem 18-8 Share issue costs; issuance; dividends; early retirement [LO18-3,18-4,18-7 During its first year of operations, Cupola Fan Corporation issued 46,000 of $1 par Class B shares for $465,000 on June 30, 2018 Share issue costs were $3100. One year frorn the issue date (July 1, 2019), the corporation retired 10% of the shares for $47500. Required: 1. to 4. Prepare the journal entry to record the issuance of the shares, the declaration of a $2.50 per share dividend on December 1 2018, the payment of the dividend on December 31, 2018 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 2 Record the issuance of the shares. Note: Enter debits before credits. Date General Journal Debit Credit June 30, 2018