Instructions Pro-Builders Corporation has 256,500 shares of $35 par common stock outstanding on September 2. Pro-Builders Corporation declared a 3 stock dividend to be issued November 30 to stockholders of record on October 3. The market price of the stock was $50 per share on September 2 Journakze the entries required on September 2 October 3, and November 30. no entry is required, simply stp to the next transaction. Refer to the Chart of Accounts for exact wording of account titles CHART OF ACCOUNTS Pro-Builders Corporation General Ledger ASSETS REVENUE 110 Cash 410 Sales 120 Accounts Receivable 610 Interest Revenue 131 Notes Receivable 132 Interest Receivable EXPENSES 510 Cost of Merchandise Sold 141 Merchandise Inventory 145 Office Supplies 151 Prepaid Insurance 181 Land 515 Credit Card Expense 520 Salaries Expense 531 Advertising Expense 532 Delivery Expense 533 Selling Expenses 193 Equipment 194 Accumulated Depreciation-Equipment 534 Rent Expense Work art of Accounts LIABILITIES 210 Accounts Payable 221 Notes Payable 534 Rent Expense 535 Insurance Expense 536 Office Supplies Expense 537 Organizational Expenses 562 Depreciation Expense-Equipment 590 Miscellaneous Expense 710 Interest Expense 226 Interest Payable 231 Cash Dividends Payable 236 Stock Dividends Distributable 241 Salaries Payable 261 Mortgage Note Payable EQUITY 311 Common Stock 312 Paid-In Capital in Excess of Par-Common Stock 315 Treasury Stock 321 Preferred Stock 322 Paid-In Capital in Excess of Par-Preferred Stock 331 Paid-In Capital from Sale of Treasury Stock 340 Retained Earnings