Selected transactions completed by Breezeway Construction during the current fiscal year are as follows:

February 3	Split the common stock 2-for-1 and reduced the par from $40 to $20 per share. After the split, there were 250,000 common shares outstanding.
April 10	Declared semiannual dividends of $1.50 on 18,000 shares of preferred stock and $0.08 on the common stock to stockholders of record on May 10, payable on June 9.
June 9	Paid the cash dividends.
October 10	Declared semiannual dividends of $1.50 on the preferred stock and $0.04 on the common stock (before the stock dividend). In addition, a 2% common stock dividend was declared on the common stock outstanding. The fair market value of the common stock is estimated at $36.
December 9	Paid the cash dividends and issued the certificates for the common stock dividend.

Journalize the transactions.