Selected transactions completed by Breezeway Construction during the current fiscal year are as follows:

Feb. $3$ Split the common stock $2-$for$-1$ and reduced the par from $$40$ to $$20$ per share. After the split, there were $250,000$ common shares outstanding.

Apr. $10$ Declared semiannual dividends of $$1\mathrm{.}50$ on $18,000$ shares of preferred stock and $$0\mathrm{.}08$ on the common stock to stockholders of record on May $10,$ payable on June $9.$

June $9$ Paid the cash dividends.

Oct. $10.$ Declared semiannual dividends of $$1\mathrm{.}50$ on the preferred stock and $$0\mathrm{.}04$ 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.$

Dec. $9$ Paid the cash dividends and issued the certificates for the common stock dividend.

Required:

Joumalize these transactions. If no entry is required, simply skip to the next transaction. Refer to the Chart of Accounts for exact wording of