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Selected dividend transactions, stock spin Selected transactions completed by Canyoo ferry Boating Corporation during the current fiscal veser are as follows. Journalize the transactions. If ne entry te reesired, select "No Entry Required" and leave the amount bowes biank. If an amount box does not require an enery, leave it Blank. 3an. 8. Spla the common stock 2 for 1 and redoced the par from $40 to $20 per share. After the split, there were 150,000 common shares outstanding. July 1. Paid the caph divpends. Oct. 31. Declared semiannual dividends of $1.00 per share on the preferred stock and $0.11 per share on the cammon stock (before the stock dividend). In additeon, z 3% common stock dividend was declared on the common stock outstanding. The fair market value of the common stock is estimated at $35. Dec. 31. Paid the cash dividends and issued the certificates for the common stock dividend