Selected dividend transactions, stock split

Selected transactions completed by Canyon Ferry Boating Corporation during the current fiscal year are as follows.

Journatise 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 $2$ for $1$ and reduced the par from $$100$ to $$50$ per share. After the split, there were $300,000$ common shares outstanding.

Jan$8$

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Apr. $30.$ Declared semiannual dividends of $$0\mathrm{.}60$ per share on $16,000$ shares of preferred stock and $$0\mathrm{.}22$ per share on the common stock payable on July $1.$

Apr. $30$

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July $1.$ Paid the cash dividends.

July $1$ : $$

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$$ The fair market value of the common stock is estimated at $$56.$

Oct. $31$

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Oct. $31$

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Dec. $31.$ Paid the cash dividends and issued the certificates for the common stock dividend.

Dec $31$

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Dec. $31$