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1 Declarecash dividend oncommon stock. Substantive Test Issue bonds 3. Pay bond interest. 4 Purchase 500 shares of treasury stock. Inspectentries in the cash disbursements journal Inspect cash disbursements journal entry.supporting documentation and consider confirming with the bond trustee. Recalculate interestexpense Vouchentries to retained earnings to the board of directors minutes Vouch long-term debt accountentries to board of directors minutes Vouch to cash disbursements journal & recalculate bond interest Vouchentries to brokers advice Vouch to the board of directors authorization and consider confirming with the transferagent Vouch to the board of directors minutes Vouch to the board of directors minutes and review authorizations and terms of stock issues S Pay cash dividend declared in (1) above. 6 Issue additionalcommon stockforcash. Accrue bond interest payable at year-end. DO . Redeem outstanding bonds. Establish appropriation for bond retirement. 10 Announce a two-for-onestock split. 1 Declarecash dividend oncommon stock. Substantive Test Issue bonds 3. Pay bond interest. 4 Purchase 500 shares of treasury stock. Inspectentries in the cash disbursements journal Inspect cash disbursements journal entry.supporting documentation and consider confirming with the bond trustee. Recalculate interestexpense Vouchentries to retained earnings to the board of directors minutes Vouch long-term debt accountentries to board of directors minutes Vouch to cash disbursements journal & recalculate bond interest Vouchentries to brokers advice Vouch to the board of directors authorization and consider confirming with the transferagent Vouch to the board of directors minutes Vouch to the board of directors minutes and review authorizations and terms of stock issues S Pay cash dividend declared in (1) above. 6 Issue additionalcommon stockforcash. Accrue bond interest payable at year-end. DO . Redeem outstanding bonds. Establish appropriation for bond retirement. 10 Announce a two-for-onestock split