Eelected transactions completed by Canyon Ferry Boating Corporation during he current fiscal year are as follows. Jan \& Splt the comnon stock 2 for 1 and reduced the sar from 570 to $35 per share. After the splif, there were 153,000 common shares outstanding Apr. 30 Declated semiannual dividends of 5065 per share on 20.000 shares of and 30.22 per share on the common stock payuble on July 1 Jul 1 Paid the cash dividends. Oc 31 Dectared semuanual dxidends of 5065 per share on the preferred stock and 5013 per share on the common sock fbefore the zock thodead) in addition, a 2% common stock dividend was dectared on the common stock outstanding The fair markel value of the common slock is estimated at $55 Dece 31 Pad the cash dividends and issuod the cerificates for the common stock dividend Jaumalize the thansactions if no entry is required, simply ship to the next transaction Refer to the Chat of Accounts for exact wording of account thes Enter ihe Qctober 31 and December 31 transacbons as two separate joumal enthes on each dafe. Journalize the transactions. If no entry is required, simply skip to the next transaction. Refer to the Chart of Accounts for exact wording 31 and December 31 transactions as two separate joumal entries on each date