Jan 1 . Split the common stock 4 for 1 and reduced the par from $100 to $25 per share. After the spilit, there were 500,000 common shares outstanding.

Mar 1. Declared semiannual dividedends of $1.20 on 80,000 shares of preferred stock and $0.24 on the 500,000 shares of $25 par common stock to stockholders of record on March 31, payable on April 30.

Apr 30. Paid the cash dividends.

July 9. Purchased  75,000 shares of the corporation's own common stock at $26, recording the stock at cost.

    Tresury stock (75000 shares) 1950000

                                                      cash   1950000 

Aug 29. Sold 40,000 shares of tresury stock at $32, receiving cash

    cash 1280000

                            Tresury stock, common 1040000

                            Paid in capital, Tresury stock 240000

Sept 1. Declared semiannual dividends of $1.20  on the preferred stock and $0.15 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 $30

Oct 31. Paid the cash dividends and issued the certificates for the common stock dividend. 

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July9 하고 Aug 29 외에는 책을 찾아봐도 알듯 하면셔도 잘 모르겠어요..

Jan 10은 spilit 전과 후를 따로따로 저널로 쓰는 것을  모르겠구요...

Mar 1 도 common과 prefer를 따로 함께 써주는 저널을 못찾곘어요...

Sep1 도 semiannual을 저널로 쓸떄 어떻게 나타내야하느지 모르곘어요

전체를 Journalize 해야하는데 잘 안되네요

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어제 줄곧 잘해오다가 주식과 본드가 나오면서 개념을 못잡겠다고 속풀이한 사람이에요...