Selected transactions completed by ATV Discount Corporation during the current fiscal year are as follows:

Jan.	5.	Split the common stock 3 for 1 and reduced the par from $75 to $25 per share. After the split, there were 1,092,000 common shares outstanding.
Mar.	10.	Purchased 39,500 shares of the corporations own common stock at $29, recording the stock at cost
Apr.	30.	Declared semiannual dividends of $0.60 on 74,300 shares of preferred stock and $0.14 on the common stock to stockholders of record on May 15, payable on June 15.
June	15.	Paid the cash dividends.
Aug.	20.	Sold 28,500 shares of treasury stock at $33, receiving cash.
Oct.	15	Declared semiannual dividends of $0.60 on the preferred stock and $0.14 on the common stock (before the stock dividend). In addition, a 5% common stock dividend was declared on the common stock outstanding. The fair market value of the common stock is estimated at $38. The dividend date of record is November 15 payable on December 19.
Dec.	19.	Paid the cash dividends and issued the certificates for the common stock dividend.

Journalize the transactions. If no entry is required, simply skip to the next transaction. Refer to the Chart of Accounts for exact wording of account titles.

CHART OF ACCOUNTS

ATV Discount Corporation

General Ledger

ASSETS

110Cash

120 Accounts Receivable

131 Notes Receivable

132Interest Receivable

141Merchandise Inventory

145Office Supplies

151Prepaid Insurance

181Land

193Equipment

194Accumulated Depreciation-Equipment

LIABILITIES

210Accounts Payable

221Notes Payable

226Interest Payable

231Cash Dividends Payable

241Salaries Payable

261Mortgage Note Payable

EQUITY
311	Common Stock
312	Paid-In Capital in Excess of Par-Common Stock
315	Treasury Stock
321	Preferred Stock
322	Paid-In Capital in Excess of Par-Preferred Stock
331	Paid-In Capital from Sale of Treasury Stock
340	Retained Earnings
350	Stock Dividends Distributable
351	Cash Dividends
352	Stock Dividends
390	Income Summary

REVENUE
410	Sales
610	Interest Revenu

EXPENSES
510	Cost of Merchandise Sold
515	Credit Card Expense
520	Salaries Expense
531	Advertising Expense
532	Delivery Expense
533	Selling Expenses
534	Rent Expense
535	Insurance Expense
536	Office Supplies Expense
537	Organizational Expenses
562	Depreciation Expense-Equipment
590	Miscellaneous Expense
710	Interest Expense

Journalize the transactions. If no entry is required, simply skip to the next transaction. Refer to the Chart of Accounts for exact wording of account titles