Selected transactions completed by Primo Discount Corporation during the current fiscal year are as follows: Jan. 9 Feb. 28 May 1 Jul. 10 Sep. 7 Oct. Dec 1 Split the common stock 3 for 1 and reduced the par from $75 to $25 per share. After the spit, there were 1,170,000 common shares outstanding Purchased 39,000 shares of the corporation's own common stock at $28, recording the stock at cost. Declared semiannual dividends of $0.85 on 72,300 shares of preferred stock and $0.10 on the common stock to stockholders of record on June 1, payable on July 10. Paid the cash dividends Sold 29,300 shares of treasury stock at $35, receiving cash. Declared semiannual dividends of $0.85 on the preferred stock and $0.10 on the common stock (before the stock dividend). In addition, a 4% common stock dividend was declared on the common stock outstanding. The fair market value of the common stock is estimated at $37. 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.