Selected Dividend Transactions, Stock Split

Selected transactions completed by Hartwell Boating Supply Corporation during the current fiscal year are as follows:

Journalize the transactions.

If no entry is required, type "No entry required" and leave the amount boxes blank. For a compound transaction, if an amount box does not require an entry, leave it blank.

May 1. Declared semiannual dividends of $1.30 on 8,000 shares of preferred stock and $0.11 on the common stock payable on June 15.