For each of the following events affecting the stockholders’ equity of Haulmarke, indicate whether the event would: increase retained earnings (IRE), decrease retained earnings (DRE), increase common stock (ICS), or decrease common stock (DCS).

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(a) Issued new shares of common stock.

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(b) Paid a cash dividend.

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(c) Reported net income of $75,000.

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(d) Reported a net loss of $20,000.