Carlyon Company listed the following items in its December 31, 2018, financial statements:
Investment in Man Company bonds .........................$ 25,000
Dividends payable: preferred .........................................4,000
Dividends payable: common .........................................40,000
Preferred stock, 8%, $100 par ....................................100,000
Common stock, $10 par ..............................................400,000
Additional paid-in capital on preferred stock .............20,000
Additional paid-in capital on common stock ..............210,000
Retained earnings ..........................................................270,000

During 2019, the following transactions occurred:
Feb. 2 Paid the semiannual dividends declared on December 15, 2018.
Mar. 5 Declared a property dividend, payable to common shareholders on April 5 in Man Company bonds being held to maturity. The bonds (which have a book value of $25,000) have a current market value of $31,000.
Apr. 5 Paid the property dividend.
July 6 Declared a $4 per share semiannual cash dividend on preferred stock and a $1.10 per share semiannual dividend on common stock, to be paid on August 17.
Aug. 17 Paid the cash dividends.
Oct. 15 Declared a 2% stock dividend on common stock to be issued on December 3. The current market price is $22 per share.
Dec. 3 Issued the stock dividend.
28 Declared a $4 and $1.20 per share semiannual cash dividend on preferred and common stock, respectively, to be paid on February 15, 2020.

Required:
Next Level Prepare journal entries to record the preceding transactions.