Instructions Pro-Buliders Corporation has 1,500,000 shares of $5 par common stock outstanding on September 2, Pro-Bulders 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 $36 per share on September 2. Journalire the entries required on September 2, October 3, and November 30. I no entry is required, simply skip to the next transaction. Refer to the Chart of Accounts for exact wording of accounts Pre 30 CHART OF ACCOUNTS Pro-Builders Corporation General Ledger Jol wd ASSETS REVENUE 410 Sales 610 Interest Revenue 110 Cash 120 Accounts Receivable 131 Notes Receivable 132 Interest Receivable 141 Merchandise Inventory 145 Office Supplies 151 Prepaid Insurance 181 Land 193 Equipment 194 Accumulated Depreciation-Equipment EXPENSES 510 Cost of Morchandise Sold 515 Credit Card Expense 520 Salaries Expense 531 Advertising Expense 532 Delivery Expense 533 Selling Expenses 534 Rent Expense 535 Insurance Expense 536 Office Supplies Expense LIABILITIES 210 Accounts Payable Chart of Accounts Pre 221 Notes Payable 30 226 Interest Payable 537 Organizational Expenses 562 Depreciation Expense-Equipment 590 Miscellaneous Expense 710 Interest Expense Jo its 231 Cash Dividends Payable 236 Stock Dividends Distributable 241 Salaries Payable 261 Mortgage Note Payable wo 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 351 Cash Dividends 352 Stock Dividends 390 Income Summary Journal Journalize the entries required on September 2, October 3, and November 30. I no entry is required, simply skip to the next transaction. Refer to the Chart of Accounts for exact wording of account titles. PAGE 10 JOURNAL ACCOUNTING EQUATION DATE DESCRIPTION POST. RET DESIT CREDIT ASSETS LIABILITIES EQUITY 1 2 3 4 5