27.a. Indicate on the blanks below the effect (I-increase, D = decrease, NE-no effect) of the journal entry to record the declaration of a common stock dividend on each of the items listed. b. Indicate on the blanks below the effect (I increase, D effect) of the journal entry to decrease, NE no record the distribution of a (previously declared and recorded) common stock dividend on each of the item:s listed Ca. 1. Assets 2. Balance of Common Stock account 3. Total contributed capital 4. Total retained earnings 5. Total stockholders' equity 6. Par value per share 7. Total number of shares outstanding 28. On its December 31, 20x5, balance sheet, Wesco Corporation reported its stockholders' equity as follows