Carlyon Company listed the following items in its December 31, 2018, financial statements:

Investment in Man Company bonds	$22,000
Dividends payable: preferred	8,000
Dividends payable: common	50,000
Preferred stock, 8%, $100 par	200,000
Common stock, $10 par	500,000
Additional paid-in capital on preferred stock	40,000
Additional paid-in capital on common stock	262,500
Retained earnings	270,000

During 2019, the following transactions occurred:

Feb.	2	Paid the semiannual dividends declared on December 15, 2018.
Mar.	5	Declared a property dividend, payable to common shareholders on April 5 in Man Company bonds being held to maturity. The bonds (which have a book value of $22,000) have a current market value of $32,000.
Apr.	5	Paid the property dividend.
July	6	Declared a $4 per share semiannual cash dividend on preferred stock and a $1.10 per share semiannual dividend on common stock, to be paid on August 17.
Aug.	17	Paid the cash dividends.
Oct.	15	Declared a 2% stock dividend on common stock to be issued on December 3. The current market price is $22 per share.
Dec.	3	Issued the stock dividend.
	28	Declared a $4 and $1.20 per share semiannual cash dividend on preferred and common stock, respectively, to be paid on February 15, 2020.

Required:

Next Level Prepare journal entries to record the preceding transactions.