2. (5 Points) Use "Increase, Decrease", or "No effect", to indicate the effect on Equity for each of the listed transactions. a. Net Comprehensive loss for the year. b. Retirement of ordinary shares at a cost greater than the original issue price. c. Purchase of treasury shares at a cost less than the original issue price. d. Conversion of preference share to ordinary share. e. Resale of treasury shares for less than cost. f f. Unpaid dividends in arrears. g. DBO gain from remeasurement. h. Authorization of ordinary shares. I. Declaration of a property dividend. J. Payment of script dividend. K. Assets gain under pension plan. L. Distribution of share dividend M. Resale of treasury shares for more than cost. N. Purchase of treasury shares at a cost greater than the original issue price. 0. Retirement of ordinary shares at a cost less than the original issue price