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Selected Dividend Transactions, Stock Split Selected transactions completed by Canyon Ferry Boating Corporation during the current fiscal year are as follows: Journalize the transactions. If no entry is required, type "No Entry Required" and leave the amount boxes blank. If an amount box does not require an entry, leave it blank. Jan. 8. Split the common stock 2 for 1 and reduced the par from $36 to $18 per share. After the split, there were 105,000 common shares outstanding. Jan. 8 No Entry Required No Entry Required Feedback Apr. 30. Declared semiannual dividends of $1.60 on 7,000 shares of preferred stock and 0.09 on the common stock payable on July 1. Apr. 30 Cash Dividends 20.650 Cash Dividends Payable 20,650 July 1. Paid the cash dividends. July 1 Cash Dividends Payable 20,450 Cash 24,650 Accounting numeric field eBook Check My Work Oct. 31. Declared semiannual dividends of $1.60 on the preferred stock and $0.08 on the common stock (before the stock dividend). In addition, a 1% common stock dividend was declared on the common stock outstanding. The fair market value of the common stock is estimated at $32. 19,600 Cash dividends Cash Dividends Cash Dividends Payable 19,600 Stock dividends Stock Dividends Stock Dividends Distributable DOD Paid-In Capital in Excess of Par-Common Stock Feedback Dec. 31. Paid the cash dividends and issued the certificates for the common stock dividend. 19,600 Cash Dividends Payable Payment Cash 19.00 Issuance Stock Dividends Distributable Common Stock Feedback