Jan 3 split the common stock 3 for 1 and reduced the par

Selected transactions completed by Big Water Boating Corporation during the current fiscal year are as follows:

Jan. 3. Split the common stock 3 for 1 and reduced the par from $90 to $30 per share. After the split, there were 750,000 common shares outstanding.
Apr. 7. Purchased 50,000 shares of the corporation's own common stock at $33, recording the stock at cost.
May 1. Declared semiannual dividends of $1.40 on 35,000 shares of preferred stock and $0.09 on the common stock to stockholders of record on May 15, payable on June 1.
June 1. Paid the cash dividends.
July 29. Sold 36,000 shares of treasury stock at $40. receiving cash.
Nov. 15. Declared semiannual dividends of $1.40, on the preferred stock and $0.15 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 $41.
Dec. 31. Paid the cash dividends and issued the certificates for the common stock dividend.

Instructions:
Journalize the transactions

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Jan 3 split the common stock 3 for 1 and reduced the par : selected transactions completed by big water boating corporation during the current fiscal year are as follows jan. 3.

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