17) For each of the following items, indicate in the space provided what effect it has on individual categories in stockholders' equity and on stockholders' equity overall. Enter a + for increase; a -for decrease; or "NE" for no effect. (1 point per box; total of 10 points) EVENT CATEGORY EFFECT Additional paid-in capital 1 Converted $60,000 of bonds into 10,000 shares of $10-par common stock. Stockholders' equity overall Retained earnings 2 Discovered that interest expense the previous year was understated by $5,000. Stockholders' equity overall Capital stock 3 Retired treasury stock costing $50,000. The initial issue of the stock was for $55,000. Stockholders' equity overall Retained Earnings 4 Paid a cash dividend previously declared. Stockholders' equity overall Retained earnings 5 Sold treasury stock costing $6,000 for $6,200. There was no balance is Additional Paid-in Capital from Treasury Stock. Stockholders' equity overall