Jan. 3 The board of directors declared a stock split that reduced the par of common shares from $100 to $20. This action increased the number of outstanding shares to 400,000. 22 Declared a dividend of $1.75 per share on the outstanding shares of common stock. Feb. 8 Paid the dividend declared on January 22. Sept. 1 Declared a 5% stock dividend on the common stock outstanding the fair market value of the stock to be issued is $30). Oct. 1 Issued the certificates for the common stock dividend declared on September 1. If no entry is required, select "No Entry" and leave the amount boxes blank. If an amount box does not require an entry, leave it blank. Jan. 3 Jan. 22 Feb. 8 Sept. 1 Oct. 1