Selected Dividend Transactions. Stock Split Selected transactions completed by Canyon Ferry Boating Corporation during the current fiscal year are as follows. Joumalize 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, Ieave it biank. Jan. B. Split the common stock 2 for 1 and reduced the par from $40 to $20 per share. After the split, there were 135,000 common shares outstanding. 3an.8: Apr. 30. Deciared semiannual dividends of 50.90 on 9,000 shises of refered etock and 30.1 on the common stock payable an luly 1 . July 1. Pald the cash divinequer. Oct. 31. Declared semiennual dividends of $0.90 on the preferred stock and $0,07 en the common stock (before the twokik dividend). In addition, a 2% the common stock tividend was deciared on the common atock outstanding, The fa r market value of the common stock is istumated at $36. Cash Dividends July 1. Paid the cash dividends. July 1. Oct. 31. Deciared semiannual dividends of $0.90 on the preferred stock and $0.07 on the cammon stock (before the stock dividend). In addition, a 25% common stock dividend was declared on the common stock outstanding. The fair market value of the common stock is estimated at $36. Dec. 15. Paid the cash dividends and issued the certificates for the common stock dividend