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.

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Jan. 8. Split the common stock 3 for 1 and reduced the par from $90 to $30 per share. After the split, there were 69,000 common shares outstanding.

Jan. 8.		No entry required
			No entry required

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Apr. 30. Declared semiannual dividends of $1.60 on 5,000 shares of preferred stock and $0.09 on the common stock payable on July 1.

Apr. 30.	Cash Dividends Payable, Cash Dividends, Common Stock, No entry required, Paid-In Capital in Excess of Par-Common Stock, Cash Dividends	Cash Dividends
	Cash Dividends Payable, Cash Dividends, Common Stock, No entry required, Paid-In Capital in Excess of Par-Common Stock, Cash Dividends Payable		Cash Dividends Payable

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July 1. Paid the cash dividends.

July 1.	Cash, Dividends Payable, Cash Dividends, Common Stock, No entry required, Paid-In Capital in Excess of Par-Common Stock, Cash Dividends Payable	Cash Dividends Payable
	Cash Dividends Payable, Cash Dividends, Cash, No entry required, Paid-In Capital in Excess of Par-Common Stock, Cash		Cash

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Oct. 31. Declared semiannual dividends of $1.60 on the preferred stock and $0.06 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 $54.

Cash Dividends	Cash Dividends PayableCash DividendsCashCommon StockNo entry requiredCash Dividends	Cash Dividends
	Cash Dividends PayableCash DividendsCashCommon StockNo entry requiredCash Dividends Payable		Cash Dividends Payable
Stock dividends	Common StockNo entry requiredPaid-In Capital in Excess of Par-Common StockStock Dividends DistributableStock DividendsStock Dividends	Stock Dividends	Stock Dividends
	CashCommon StockNo entry requiredStock Dividends DistributableStock DividendsStock Dividends Distributable	Stock Dividends Distributable	Stock Dividends Distributable
	CashCommon StockNo entry requiredPaid-In Capital in Excess of Par-Common StockStock DividendsPaid-In Capital in Excess of Par-Common Stock	Paid-In Capital in Excess of Par-Common Stock	Paid-In Capital in Excess of Par-Common Stock

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

Payment	Cash Dividends PayableCash DividendsCashCommon StockNo entry requiredCash Dividends Payable	Cash Dividends Payable
	Cash Dividends PayableCash DividendsCashCommon StockNo entry requiredCash		Cash
Issuance	CashCommon StockNo entry requiredStock Dividends DistributableStock DividendsStock Dividends Distributable	Stock Dividends Distributable
	CashCommon StockNo entry requiredStock Dividends DistributableStock DividendsCommon Stock		Common Stock