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, select $"$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 $$100$ to $$50$ per share. After the split, there were $300,000$ common shares outstanding.

Jan. $8$

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Apr. $30.$ Declared semiannual dividends of $$0\mathrm{.}60$ per share on $16,000$ shares of preferred stock and $$0\mathrm{.}22$ per share on the common stock payable on July $1.$

Apr. $30$

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July $1.$ Paid the cash dividends.

July $1$

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