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Journalize the following selected transactions completed during the current fiscal year:Jan 3: The board of directors reduced the par of common shares from $100 to $20. This action increased the number of outstanding shares to 400,000.Jan 22: Declared a dividend of $1.50 per share on the outstanding shares of common stock.Feb 8: Paid the dividend declared on Jan 22Sep 1: Declared a 5% stock dividend on the common stock outstanding (the fair market value of the stock to be issued is $30)Oct 1: Issued the certificates for the common stock dividend declared on Sep 1
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