1. Identify the effects-both the direction and the dollar amount-of these transactions on the total stockholder's equity of Dracut Corporation.

a.	Declaration of cash dividends of $76 million.
b.	Payment of the cash dividend in(a).
c.	A 10% stock dividend. Before the dividend, 73 million shares of $4.00 par common stock were outstanding; the market value was $14.21 at the time of the dividend.
d.	A 25% stock dividend. Before the dividend, 73 million shares of $4.00 par common stock were outstanding; the market value was $18.50 at the time of the dividend.
e.	Purchase of 2,100 shares of treasury stock (par value $4.00) at $14.25 per share.
f.	Sale of 800 shares of the treasury stock for $16.00 per share. Cost of the treasury stock was $14.25 per share.
g.	A 3-for-1 stock split. Prior to the split, 73 million shares of $4.00 par common stock were outstanding.

Effect on total	Stockholders equity	Amount
Decrease
No Effect
No Effect
No Effect
Decrease
Increase
No Effect