The statement of cash flows of Picture Perfect Photography reported the following for the year ended December 31, 2014:

Cash flows from financing activities

Dividends [declared and] paid........................................................... $(8,300)

Proceeds from issuance of common shares........................................... 14,100

Payments of short-term notes payable.................................................. (6,900)

Payments of long-term notes payable................................................... (1,300)

Proceeds from issuance of long-term notes payable .............................. 2,100

Requirement

Make the journal entry that Picture Perfect used to record each of these transactions.