journal entires

1. DATE OF RECORD FOR 11. ABOVE

2. ISSUED STOCK DIVIDENDS FROM 11. ABOVE

3. DECLARED A $2 CASH DIVIDEND. THERE ARE 210,000 SHARES OF COMMON STOCK OUTSTANDING. THE COMMON STOCK HAS A $1.50 PAR VALUE PER SHARE AND THE STOCKS SELLING PRICE IS $46/SH

4. DATE OF RECORD FOR 14. ABOVE

5. PAID 14. ABOVE