elected transactions completed by Breezeway Construction duing the current fiscal year are as follows: Feb. 3 Split the common stock 2-for-1 and reduced the par from $40 to $20 per share. Atter the split, thero wore 250.000 common shares outstanding Apr: 10 Declared semiannual dividends of $1.50 on 18.000 shares of preferred stock and $0.08 on the cammon stock to stockholders of record on May 10 , payable on June 9 June 9 Paid the cash dividends. Oct. 10 Deslared semiannual dividends of $1.50 on the preferred slock and $0.04 on the cammon stock (before the stock dividend), In addition, a 2% common stock dividend was declared on the common stock outstanding. The fair market value of the common stock is estimated at $36. Dec: 9 Paid the cash dividends and issued the certificates for the common stock dividend. istruction Apr. 10 Declared semiannual dividends of $1.50 on 18,000 shares of preferred stock and $0.08 on the common stock to stockholders of record on May 10 , payable on June 9 . June 9 Paid the cash dividends. Oct. 10 Declared semiannual dividends of $1.50 on the preferred stock and $0.04 on the common stock (before the stock dividend). In addition, a 2% common stock dividend was declared on the common stock outstanding. The fair market value of the common stock is estimated at $36. Dec. 9 Paid the cash dividends and issued the certificates for the common stock dividend. Required: Joumaize these transactions. If no entry is requined, simply skip to the next transaction. Aefer to the Chart of Accounts for exact wording of account tides