3.7A	Beamer Corp declared a property dividend of 100 shares of its investment in Amazon. On the date of
	declaration, the 10,000 shares have a carrying value of $2,000/share and a market value of $2,900/share.
	Record the two entries required on the declaration date of this property dividend.
3.7B	Beamer paid the dividend declared in 3.7A
3.8	Bodie Corp has 100,000 shares of $1 par common stock outstanding when Bodie delcares a 2 for 1 stock split.
3.9	Lucky Corp issued $100,000 in face value bonds for $96,000.
3.10	Grady Corp bought a patent on 1/1/19 for $120,000. The patent has a $20,000 salvage value and useful and
	legal life of 5 years. Grady uses straight-line amortization of intangibles.
	Record the purchase of the patent on 1/1/19.
	Record the first year's amortization on 12/31/19.