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. For a compound transaction, 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 $54 to $18 per share. After the split, there were 66,000 common shares outstanding.

Jan. 8	Cash DividendsCashCommon StockNo Entry RequiredPaid-In Capital in Excess of Par-Common Stock	- Select -
	Cash DividendsCashCommon StockNo Entry RequiredPaid-In Capital in Excess of Par-Common Stock		- Select -

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Apr. 30. Declared semiannual dividends of $1.7 on 5,000 shares of preferred stock and $0.1 on the common stock payable on July 1.

Apr. 30	Cash Dividends PayableCash DividendsCommon StockNo Entry RequiredPaid-In Capital in Excess of Par-Common Stock	- Select -
	Cash Dividends PayableCash DividendsCommon StockNo Entry RequiredPaid-In Capital in Excess of Par-Common Stock		- Select -