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Selected dividend transactions, stock spiit Selected transactions completed by Canyon Ferry Boating Corporation during the current fiscal year are as follows. Journalize the transactions. If no entry is required, select "No Entry Required" and leave the amount boxes blank, If an amount box does not require an entry, lasve blank. Jan. 8. Split the common stock 2 for 1 and reduced the par from $100 to $50 per share. After the split, there were 300,000 common shares outstanding. Apr. 30. Declared semiannual dividende of $0.60 per share on 16.000 shares of preferred stock and $0.22 per share on the commen stock payable on July 1. Apr. 30 July 1. Paid the cash dividends. Oct. 31. Deciared semiannual dividends of s0.60 per share on the preferred stock and so.11 per share on the common stack (before the stock dividend). In addition, a 5% common stock dividend was declared on the common stock outstanding. The fair market value of the cemmon stock is estimated at 556 . Dec. 31. Paid the cash dividends and issued the certificates for the common stock dividend