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Selected Dividend Transactions, Stock Split Selected transactions completed by Canyon Ferry Boating Corporation during the current fiscal year are as follows. Joumalize the transactions If no entry is required, select "No entry required and leave the amount boxes blank. If an amount box does not require an entry, leave it blank. Jan. 8. Split the common stock 2 for 1 and reduced the par from $52 to $26 per share. After the split, there were 75,000 common shares outstanding Jan. 8. No entry required No entry required Apr. 30. Declared semiannual dividends of $0.90 on 5,000 shares of preferred stock and $0.13 on the common stock payable on July 1. Apr 30. Cash Dividends Cash Dividends Payable July 1. Paid the cash dividends. July 1. Cash Dividends Payable Cash Oct. 31. Declared semiannual dividends of $0.90 on the preferred stock and $0.11 on the common stock (before the stock dividend). In addition, a 2% common stock dividend was declared on the common stock outstanding. The fair market value of the common stock is estimated at $47. Cash Dividends Cash Dividends Cash Dividends Payable a Stock dividends Stock Dividends Stock Dividends Distributable Paid-In Capital in Excess of Par Common Stock