Selected transactions completed by Canyon Ferry Boating Corporation during the current fiscal year are as follows. Journalize the transactions. If no entry is required, select "No Entry Required" and leave the amount boxes blank. If an amount box does not require an entry, leave it blank. Jan. 8. Split the common stock 2 for 1 and reduced the par from $28 to $14 per share. After the split, there were 126,000 common shares outstanding. Jan. 8 Apr. 30. Declared semiannual dividends of $1.20 per share on 9,000 shares of preferred stock and $0.12 per share on the common stock payable on July 1. Apr. 30 Julv 1. Paid the cash dividends. Dec. 31. Paid the cash dividends and issued the certificates for the common stock dividend. Dec. 31 Dec. 31 Stock Dividends Distributable