1.		Declared a cash dividend.
2.		Issued ordinary shares for cash at $10.
3.		Completed a 2-for-1 share split in which $10 value share was reduced to $5 value share.
4.		Declared a share dividend.
5.		Made a prior period error adjustment for overstatement of profit.
6.		Issued ordinary shares required by the share dividend declaration in item no. 4 above.
7.		Paid the cash dividend in item no. 1 above.
8.		Issued ordinary shares for cash.

Indicate the effect(s) of each of the foregoing items on the shareholder equity accounts.

Item

Capital share

Retained earnings