Selected transactions completed by Primo Discount Corporation during the current fiscal year are as follows:

Jan.	9	Split the common stock 3 for 1 and reduced the par from $75 to $25 per share. After the split, there were 1,279,500 common shares outstanding.
Feb.	28	Purchased 39,200 shares of the corporations own common stock at $27, recording the stock at cost.
May	1	Declared semiannual dividends of $0.90 on 75,000 shares of preferred stock and $0.15 on the common stock to stockholders of record on June 1, payable on July 10.
Jul.	10	Paid the cash dividends.
Sep.	7	Sold 30,800 shares of treasury stock at $34, receiving cash.
Oct.	1	Declared semiannual dividends of $0.90 on the preferred stock and $0.15 on the common stock (before the stock dividend). In addition, a 3% common stock dividend was declared on the common stock outstanding. The fair market value of the common stock is estimated at $38.
Dec.	1	Paid the cash dividends and issued the certificates for the common stock dividend.

1 Feb. 28 Treasury Stock Cash May 1 Cash Dividends Cash Dividends payable Jul 10 Cash Dividends Payable Cash Sep 7 cash Treasury Stock Paid-In Capital from Sale of Treasury Stock 10 Oct 1 Cash Dividends Cash Dividends payable 0ct. Stock Dividends Stock Dividends Distributable Paid-In Capital in Excess o Stock 1,058,400.00 56,250.00 67,500.00 1,047,200.00 202,800.00 856,800.00 1,058,400.00 56,250.00 199,200.00 831,600.00 215,600.00 202,800.00 595,000.00 261,800.00