2. In the chart below, assign the directional effect (I = increase, D= decrease, or NE = no effect) of each of the following six transactions on the components of the book value of common shareholders' equity. a. Small stock dividend declared and issued. b. 2-for-1 stock split announced and issued. c. Stock options granted. d. Recognition of compensation expense on stock options. e. Stock options exercised. f. Stock options expired. Item Common Stock Additional Paid-In Capital Deferred Retained Compensation | Earnings Treasury Stock at Cost Total Common Shareholders' Equity