Refer to the Simplified Funds Statement for a Period in Exhibit 5.15 on page 174. Ten of the lines in the statement are numbered. Line (2) should be expanded to say "Additions for Expenses and Other Charges Against Income Not Using Funds," and line (3) should be expanded to say "Subtractions for Revenues and other Credits to Income Not Producing Funds from Operations." Ignore the unnumbered lines in responding to the questions below.

Assume that the accounting cycle is complete for the period and that all of the financial statements have been prepared. Then it is discovered that a transaction has been overlooked. That transaction is recorded in the accounts and all of the financial statements are corrected. Define funds as working capital. For each of the following transactions, indicate which of the numbered lines of the funds statement is affected and by how much. Ignore income tax effects.

a Common shares are issued for \(\$ 100,000\).
b Common shares originally issued for \(\$ 60,000\) are repurchased for \(\$ 75,000\) and retired.
c Convertible bonds with a book value of \(\$ 100,000\) and a market value of \(\$ 250,000\) are converted into common shares with a par value of \(\$ 20,000\) and a market value of \(\$ 250,000\).
d Treasury shares acquired for \(\$ 10,000\) are reissued for \(\$ 15,000\).
e A stock dividend is declared. The par value of the shares issued is \(\$ 10,000\) and their market value is \(\$ 100,000\).
f A cash dividend of \(\$ 50,000\) is declared.
g A previously declared cash dividend of \(\$ 50,000\) is paid.
h Stock rights are exercised. The shares have a par value of \(\$ 10,000\) and market value of \(\$ 25,000\) on the date of exercise. The exercise price is \(\$ 15,000\) and \(\$ 15,000\) cash is received.