1) Match each item/event pair below with the indicated change in the item. An individual classification may be used more than once, or not at all. For each dividend, assume that both declaration and payment or distribution has occurred. Classifications A. Item increases B. Item decreases C. Item is unchanged D. Direction of change cannot be determined [10] Item Event 1. Book value per share 2. Legal capital per common share 3. Total retained earnings 4. Total shareholders' equity 5. Earnings per common share 6. Total retained earnings Stock dividend Cash dividend Stock split Prior period adjustment increases last year's net income Restriction of retained earnings Change in accounting principle 7. Number of common shares issued Stock dividend 8. Total retained earnings Cash dividend 9. Total contributed capital Stock dividend 10. Legal capital per common share Stock dividend