Jan. $5$ Split the common stock $3$ for $1$ and reduced the par from $$75$ to $$25$ per share. After the split, there were $1,150,500$ common shares outstanding.

Mar. $10$ Purchased $41,400$ shares of the corporation$$s own common stock at $$28,$ recording the stock at cost$.$

Apr. $30$ Declared semiannual dividends of $$0\mathrm{.}80$ on $74,100$ shares of preferred stock and $$0\mathrm{.}12$ on the common stock to stockholders of record on May $15,$ payable on June $15.$

June $15$ Paid the cash dividends.

Aug. $20$ Sold $29,000$ shares of treasury stock at $$33,$ receiving cash.

Oct. $15$ Declared semiannual dividends of $$0\mathrm{.}80$ on the preferred stock and $$0\mathrm{.}12$ 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.$ The dividend date of record is November $15$ payable on December $19.$

Dec. $19$ Paid the cash dividends and issued the certificates for the common stock dividend.

Required:

Journalize the transactions.