On January 1, 2015, Fascom had the following account balances in its shareholders' equity accounts.

Common stock, $1 par, 250,000 shares issued of

which 5,000 Shares being held as treasury stock $250,000

Paid-in capital excess of par, common 500,000

Preferred stock, $100 par, 10,000 shares outstanding 1,000,000

Paid-in capital excess of par, preferred 100,000

Retained earnings 2,000,000

Treasury stock, at cost, 5,000 shares 25,000

During 2015, Fascom Inc. had several transactions relating to common stock.

1/15 Declared a property dividend, payable in bonds of Goodings Corp. being held to maturity. The book value of the bond is $28,000 but the current market value is $34,000.

2/17 Distributed the property dividend.

3/20 Reissued 1,000 shares of treasury stock at $7 per share.

4/17 Declared a 2 for 1 stock split on common stock effective 4/24.

7/18 Declared and distributed a 4% stock dividend on outstanding common stock; market value per share, $7.

11/1 Declared a ten cents per share cash dividend on the outstanding common shares.

11/25 Ex-dividend date for the cash dividend.

11/29 Date of record for the cash dividend.

12/20 Paid the cash dividend declared on 11/1.

Required:

Record the above transactions and events in the journal entry format.