what did i do wrong? thanks

During its first year of operations, Cupola Fan Corporation issued 38,000 of $1 par Class B shares for $425,000 on June 30,2021 . Share issue costs were $2,300. One year from the issue date (July 1,2022), the corporation retired 10% of the shares for $43,500. Required: 1. to 4. Prepare the journal entrles to record the issuance of the shares, the declaration of a $280 per share dividend on December 1 , 2021, the payment of the dividend on December 31, 2021 and the retirement of the shares. (If no entry is required for a transaction/event, select "No journel entry required" In the first account fleid.)