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eBook Calculator Selected Dividend Transactions, Stock Split 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, leave it blank. Jan. 8. Split the common stock 3 for 1 and reduced the par from $60 to $20 per share. After the split, there were 93,000 common shares outstanding. Jan. 8 No Entry Required No Entry Required Feedback Apr. 30. Declared semiannual dividends of $1.70 per share on 7,000 shares of preferred stock and $0.07 per share on the common stock payable on July 1. Apr. 30 Cash Dividends 18.410 Cash Dividends Payable 18.410 Feedback July 1. Paid the cash dividends. July 1 Cash Dividends Payable 18,410 Cash 18,410 Feedback Oct. 31. Declared semiannual dividends of $1.70 per share on the preferred stock and $0.05 per Share on the common stock (before the stock dividend). In addition, a Oct. 31. Declared semiannual dividends of $1.70 per share on the preferred stock and $0.05 per share on the common stock (before the stock dividend). In addition, a 1% common stock dividend was declared on the common stock outstanding. The fair market value of the common stock is estimated at $36. Oct. 31 Cash Dividende 16.550 Cash Dividends Payable 16,850 33.480 Oct. 31 Stock Dividendo Stock Dividends Distributable Pald-In Capital in Excess of Par-Common Stock 480 X Dec. 31. Paid the cash dividends and issued the certificates for the common stock dividend. Dec. 31 Cash Dividends Payable 16,550 Cash 16,550 Dec. 31 Stock Dividends Distributable Common Stock Feedback Feedback