show the math so I can get a better understanding. PR 13-5B - Entries for selected corporate transactions. Maui Outfitters Corporation manufactures and distributes leisure clothing. Selected transactions completed by Maui Outfitters during the current fiscal year are as follows: Feb. 19. Split common stock 4 for 1 and reduced the par from $80 to $20 per share. After the split, there were 600,000 common shares outstanding. Mar. 1. Declared semiannual dividends of $1.20 on 75,000 shares of preferred stock and $0.08 on the 600,000 shares of $20 par common stock to stockholders of record on Mar. 31, payable on April 30. Apr. 30. Paid the cash dividends. Jun 27. Purchased 90,000 shares of the corporation's own common stock at $4, recording the stock at cost. Aug 17. Sold 40,000 shares of treasury stock at $30, receiving cash. Sep 1. Declared semiannual dividends of $1.20 on the preferred stock and $0.12 on the common stock (before the stock dividend). In addition, a 1% common stock dividend was declared on the common stock outstanding, to be capitalized at the fair market value of the common stock, which is estimated at $28. Oct 31. Paid the cash dividends and issued the certificates for the common stock dividend. Instructions: Journalize the transactions