New client, prior year Corp return had $36k in line 12 of 1120 form.  His previous accountant reported the $36k (from line 12 -1120 form) on his personal return under Schedule C (line 1)and added some additional expenses on personal level.

I am not very familiar with this as I have only a couple of business clients who are usually either on payroll or issue a 1099 NEC for themselves (as owners).

Is it correct to just transfer the amount from form 1120 (line 12) to schedule C (line 1) or should i issue a 1099 DIV? 

Can i include expenses under a 1099 DIV?

thank you all.