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 1,275,000 common shares outstanding. Mar. 10 Purchased 41,300 shares of the corporation's own common stock at $29, recording the stock at cost. Apr. 30 Declared semiannual dividends of $0.75 on 70,400 shares of and $0.11 on the common stock to stockholders of record on May 15, payable on June 15. June 15 Paid the cash dividends. Aug. 20 Sold 31,900 shares of treasury stock at $33, receiving cash. Oct. 15 Declared semiannual dividends of $0.75 on the preferred stock and $0.11 on the common stock (before the stock dividend). In addition, a 2% common 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. Required: Journalize the transactions. If no entry is required, simply skip to the next transaction. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered. Journal JOURNAL ACCOUNTING EQUATION