Selected transactions completed by Canyon Ferry Boating Corporation during the current fiscal year are as follows: Jan. 8 Split the common stock 2 for 1 and reduced the par from $70 to $35 per share. After the split, there were 171,000 common shares outstanding Apr 30 Declared semiannual dividends of $0.65 per share on 18,000 shares of preferred stock and $0.20 per share on the common stock payable on July 1. Jul 1 Paid the cash dividends Oct. 31 Declared semiannual dividends of $0 65 per share on the preferred stock and SO. 10 per share on the common stock (before the stock dividend). In addition, a 8% common stock dividend was declared on the common stock outstanding. The fair market value of the common stock is estimated at $55. Dec 31 Paid the cash dividends and issued the certificates for the common stock dividend. Journalize the transactions. If no entry is required, simply skip to the next transaction. Refer to the Chart of Accounts for exact wording of account titles Enter the October 31 and December 31 transactions as two separate journal entnes on each date