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 3 for 1 and reduced the par from $84 to $28 per share. After the split, there were 147,000 common shares outstanding.

Jan. 8.		fill in the blank 5fdc98076fa0fef_2
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Apr. 30. Declared semiannual dividends of $1.70 on 10,000 shares of preferred stock and $0.12 on the common stock payable on July 1.

Apr. 30.		fill in the blank 980dc2faef94f80_2
			fill in the blank 980dc2faef94f80_4

July 1. Paid the cash dividends.

July 1.		fill in the blank 91436106afbafe8_2
			fill in the blank 91436106afbafe8_4

Oct. 31. Declared semiannual dividends of $1.70 on the preferred stock and $0.09 on the common stock (before the stock dividend). In addition, a 1% common stock dividend was declared on the common stock outstanding. The fair market value of the common stock is estimated at $50.

Cash Dividends		fill in the blank 9bf49af83f91016_2
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Stock dividends		fill in the blank 9bf49af83f91016_6	fill in the blank 9bf49af83f91016_7
		fill in the blank 9bf49af83f91016_9	fill in the blank 9bf49af83f91016_10
		fill in the blank 9bf49af83f91016_12	fill in the blank 9bf49af83f91016_13

Dec. 15. Paid the cash dividends and issued the certificates for the common stock dividend.

Payment		fill in the blank 205ca5fd0004046_2
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Issuance		fill in the blank 205ca5fd0004046_6
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