Journalize the transactions

Selected transactions completed by Canyon Ferry Boating Corporation during the current fiscal year are as follows: Split the common stock 2 for 1 and reduced the par from $70 to $35 per share. After the split, there were 131,000 common shares outstanding. Declared semiannual dividends of $0.80 on 18,500 shares of preferred stock and 50.22 on the common stock payable on July 1. Paid the cash dividends. Declared semiannual dividends of $0.80 on the preferred stock and $0.13 on the common stock (before the stock dividend). In addition, a 4% common stock dividend was declared on the common stock outstanding. The fair market value of the common stock is estimated at 550. Paid the cash dividends and issued the certificates for the common stock dividend. Jan. 8 Apr. 30 Jul. 1 Oct. 31 Dec. 31