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Distribution Systems Limited completed the following transactions during the
current year:
Feb. 2 Declared a cash dividend of $8.00 per share on the preference
shares (2,000 shares issued). Declared a 25 cents per share
dividend on the 120,000 ordinary shares issued. The date of
record is 20 February and the payment date is 28 February.
Feb. 28 Paid the cash dividends.
June 10 Split the ordinary shares 2 for 1 by calling in the 120,000
ordinary shares and issuing new shares in their place.
July 30 Declared a dividend of $360,000 on the ordinary shares to be
satisfied by the issue of 24,000 new ordinary shares to
shareholders registered on 21 August, with distribution to be
made on 11 September.
Sept. 11 Issued the share dividend shares.
Oct. 26 Purchased 3,000 shares of the company’s own ordinary
shares at $14 per share.
Required
Record the transactions in Distribution Systems Limited’s general journal

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