Selected transactions corrpleted by ATV Discount Corporation during the current fiscal year are as folows: Jan. 5 Splt the common stock 3 for 1 and reduced the gar from $75 to $25 per share. After the splt, there were 1,279,500 common shares outstanding. Mar. 10 Purchased 39,200 shares of the corporation's own common stock at \$27, rocording the stock at cost. Ape. 30 Declared semiannual dividends of 50.90 on 75.000 shares of preferred stock and $0.15 on the common stock to stockhoiders of record on May 15 , payable on June 15 June 15 Paid the cash olvidends. Aug. 20 Sold 30,800 shares of treasury steck at $34, receiving cash. Oct. 15 Doclared semiannual dividends of 50.90 on the preferred stock and $0.15 on the common stock (before the stock dividend). In addition, a 3% common stack dividend was declared on the common stock outstanding. The fair marhet value of the cormmon stock is estimated at $38. The dividend date of record is Novernber 15 payable on December 19 Dec. 19 Paid the cash dividends and issued the certilicates for the common stock dividend. Required: Joumalize the transactions. If no entry is required, simply skip to the noxt transaction. Roifor to the chart of accounts for the exact wording of the account biles. CNOW journals do not use anes for joumal explanasions. Every hine on a joumal page is used for debit or credit entnies. CNOW joumals wil automatically indent a credit entry when a credit amount is entered. \begin{tabular}{|l|l|l|} \hline Instructions & Chart of Accounts Journal \\ \hline \end{tabular}