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

Journalize the transactions. If no entry is required, select $"$No Entry Required" from the dropdown box and leave the amount boxes blank. If an amount box does not require an entry, leave it blank.

Jan. $5.$ Split the common stock $3$ for $1$ and reduced the par from $$90$ to $$30$ per share. After the split, there were $330,000$ common shares outstanding.

Date Account Debit Credit

Jan. $5.$

No Entry Required

fill in the blank $2$

$0$

fill in the blank $3$

No Entry Required

fill in the blank $5$

fill in the blank $6$

$0$

Mar. $10.$ Purchased $26,000$ shares of the corporation's own common stock at $$36,$ recording the stock at cost$.$

Date Account Debit Credit

Mar. $10.$

Treasury Stock

fill in the blank $8$

fill in the blank $9$

Cash

fill in the blank $11$

fill in the blank $12$

Apr. $30.$ Declared semiannual dividends of $$1\mathrm{.}70$ on $40,000$ shares of preferred stock and $$0\mathrm{.}24$ on the common stock to stockholders of record on May $15,$ payable on June $15.$

Date Account Debit Credit

Apr. $30.$

Cash Dividends

fill in the blank $14$

fill in the blank $15$

Cash Dividends Payable

fill in the blank $17$

fill in the blank $18$

June $15.$ Paid the cash dividends.

Date Account Debit Credit

June $15.$

Cash Dividends Payable

fill in the blank $20$

fill in the blank $21$

Cash

fill in the blank $23$

fill in the blank $24$

Aug. $20.$ Sold $19,000$ shares of treasury stock at $$43,$ receiving cash.

Date Account Debit Credit

Aug $20.$

Cash

fill in the blank $26$

fill in the blank $27$

Treasury Stock

fill in the blank $29$

fill in the blank $30$

Paid$-$In Capital from Sale of Treasury Stock

fill in the blank $32$

fill in the blank $33$

Oct. $15.$ Declared semiannual dividends of $$1\mathrm{.}70$ on the preferred stock and $$0\mathrm{.}30$ on the common stock $($before the stock dividend$).$

Date Account Debit Credit

Oct. $15.$

Cash Dividends

fill in the blank $35$

fill in the blank $36$

Cash Dividends Payable

fill in the blank $38$

fill in the blank $39$

Oct. $15.$ A $2\%$ common stock dividend was declared on the common stock outstanding. The fair market value of the common stock is estimated at $$45.$

Date Account Debit Credit

Oct. $15.$

Stock Dividends

fill in the blank $41$

fill in the blank $42$

Stock Dividends Distributable

fill in the blank $44$

fill in the blank $45$

Paid$-$In Capital in Excess of Par$-$Common Stock

fill in the blank $47$

fill in the blank $48$

Dec. $19.$ Paid the cash dividends.

Date Account Debit Credit

Dec. $19.$

Cash Dividends Payable

fill in the blank $50$

fill in the blank $51$

Cash

fill in the blank $53$

fill in the blank $54$

Dec. $19.$ Issued the certificates for the common stock dividend.

Date Account Debit Credit

Dec. $31.$

Stock Dividends Distributable

fill in the blank $56$

fill in the blank $57$

Common Stock

fill in the blank $59$

fill in the blank $60$