Describe the directional effect (increase, decrease, or no effect) of each transaction on the components of the book value of common shareholders' equity shown in the chart

a. Issuance of $1 par value common stock at an amount greater than par value

b. Donation of land by a governmental unit to a corporation

c. Cash dividend declared

d. Previously declared cash dividend paid

e. Property dividend declared and paid

f. Large stock dividend declared and issued

g. Small stock dividend declared and issued

h. 2-for-1 stock split announced and issue

i. Stock options granted

j. Recognition of compensation expense on stock options

k. Stock options exercised

l. Stock options expired

m. Treasury stock acquired (company uses the cost method)

n. Treasury stock in Transaction m reissued at an amount greater than original acquisition price

o. Treasury stock in Transaction m reissued at an amount less than the original acquisition price

p. Restricted stock issued (grant date)

q. Recognition of compensation expense related to restricted stock

r. Granting of stock appreciation rights to be settled with cash

s. Recognition of compensation expense on stock appreciation rights

t. Reacquisition and retirement of common stock at an amount greater than original issueprice

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Retained Earnings (use to indicate Additional income Treasury Total Commorn Common Paid-in Deferred statement Stock at Shareholders' Item Stock Capital Compensation effect) CostEquity