Journalize the following selected transactions completed during the current fiscal year: Jan. 3 The board of directors reduced the par of common shares from $100 to $20. This action increa 22 Feb. 8 Sep. 1 the number of outstanding shares to 400,000. Declared a dividend of $2.00 per share on the outstanding shares of common st Paid the dividend declared on January 22. Declared a 5% stock dividend on the common stock outstanding (the fair market value of the oo stock to be issued is $30). Oct. 1 Issued the certificates for the common stock dividend declared on September 1