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 3 for 1 and reduced the par from $48 to $16 per share. After the split, there were 75,000 common shares outstanding.

Jan. 8.	No entry required	fill in the blank 42682005efed050_2
	No entry required		fill in the blank 42682005efed050_4

Apr. 30. Declared semiannual dividends of $1.10 on 5,000 shares of preferred stockand $0.08 on the common stock payable on July 1.

Apr. 30.		fill in the blank 353428ff9009ffc_2
			fill in the blank 353428ff9009ffc_4

July 1. Paid the cash dividends.

July 1.		fill in the blank 27bab205400bfcd_2
			fill in the blank 27bab205400bfcd_4

Oct. 31. Declared semiannual dividends of $1.10 on the preferred stock and $0.06 on the common stock (before the stock dividend). In addition, a 3% common stock dividend was declared on the common stock outstanding. The fair market value of the common stock is estimated at $29.

Cash Dividends		fill in the blank ca148b02d009f80_2
			fill in the blank ca148b02d009f80_4
Stock dividends		fill in the blank ca148b02d009f80_6	fill in the blank ca148b02d009f80_7
		fill in the blank ca148b02d009f80_9	fill in the blank ca148b02d009f80_10
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Dec. 15. Paid the cash dividends and issued the certificates for the common stock dividend.

Payment		fill in the blank f1964d033066004_2
			fill in the blank f1964d033066004_4
Issuance		fill in the blank f1964d033066004_6
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