Selected Dividend Transactions, Stock Split Selected transactions completed by Canyon Ferry Boating Corporation during the current fiscal year are as follows. Journalire the transactions If no entry is required, select "No Entry Required" and leave the amount boxes blank it an amount box does not require an entry, teave it blank Jan. &. Sple the common stock 2 for 1 and reduced the par from $4 to $22 per share. After the split, there were 123,000 common shares outstanding, Jan 8 No Entry Required No Entry Required Apr. 30. Dedared semiannual dividends of $1.20 per share on 9,000 shares of preferred stock and $0.07 per share on the common stock payable on suv 1. Apr 30 Cash Olvidends 21,300 Cash Dividends Payable 21.30 July 1. Palds the cash dividends. July 1 Cash Dividends Payable Cash 21,360 31.360 Oct. 31. Declared semiannual dividends of $1.20 per share on the preferred stock and $0.05 per share on the common stock (before the stooden). In sostan, 3% common stock dividend was declared on the common stock outstanding. The fair market value of the common stock is estimated $40 od: 31 Canh Dividende Cash Dividends Payable II II Oct. 31 Stock Dividends Apr. 30. Declared semiannual dividends of $1.20 per share on 9,000 shares of preferred stock and $0.07 per share on the common stock payable on July 1. Apr 30 Cash Dividends 21,360 Cash Dividends Payable 21.360 July 1. Paid the cash dividends. July 1 Cash Dividends Payable Cash 21.360 21.360 Oct. 31. Declared semiannual dividends of $1.20 per share on the preferred stock and $0.05 per share on the common stock (before the stock dedend). In addition, 3% common stock dividend was declared on the common stock outstanding. The fair market value of the common stock is estimated at $40. Oct. 31 Cash Dividends Cash Dividends Payable Oct. 31 Stock Dividends Stock Dividends Distributable Pald-in Capital in Excess of Par-Common Stock Dec. 31. Poid the cash dividends and issued the certificates for the common stock dividend. Dec. 31 Cash Dividends Payable Cash Dec. 31 Stock Dividends Distributable Common Stock