Selected transactions completed by Canyon Ferry Boating Corporation during the current fiscal year are as follows:

Journalize the transactions.

If no entry is required, type $"$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 $$52$ to $$26$ per share. After the split, there were $141,000$

common shares outstanding.

Jan. $8$

Apr. $30.$ Declared semiannual dividends of $$1\mathrm{.}00$ on $10,000$ shares of preferred stock and $$0\mathrm{.}06$ on the common stock payable on

July $1.$

Apr. $30$

July $1.$ Paid the cash dividends.

July $1!$