ournalize the following selected transactions completed during the current fiscal year.

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.