$36,800 58,800 235.700 54,600 $385,900 Assets Current assets Equity investments Equipment (niet) Intangibles Totat assets Liabilities and Stockholders' Equity Current and long-term liabilities Stockholders'equity Common stock ($5 par) $ 21.100 Paid.in capital in excess of par 110,200 Retained earnings 155,200 Total liabilities and stockholders' equity $99.400 286,500 $385,900 For each of the following transactions, indicate the dollar impact (if any) on the following five items: (1) total assets. (2) common stock (3) paid-in capital in excess of par. (4) retained earnings, and (5) stockholders equity. (Each situation is independent) (a) Headland declares and pays a $0,55 per share cash dividend, (1) $ (2) $ (3) Total assets Common stock Paid-in capital in excess of par Retained earnings Total stockholders' equity $ (4) $ (5) $ (b) Headland declares and issues a 10% stock dividend when the market price of the stock is $13 per share. (b) Headland declares and issues a 10% stock dividend when the market price of the stock is 513 per share. (1) Total assets v $ 12) Common stock $ 131 $ 14) Paid-in capital in excess of par Retained earnings Total stockholders' equity $ (5) $ (c) Headland declares and issues a 27% stock dividend when the market price of the stock is $15 per share. 113 Total assets no efect $ 0 12 Common stock $ 5697 130 notect $ 0 (4) Paid in capital in excess of par Retained earnings Total stockholders equity decres $ 56 05 notect $ 0 (d) Headtand declares and distributes a property dividend. Headband gives one share of its equity investment (ABC stock) for every two shares of Headland Company stock held. Headland owns 9.800 shares of ABC ABC is selling for 59 per share on the date the property dividend is declared, Total assets decrease -32660 021 Common stock no et 13 TOATSTOCK Ders equity no Tec (d) Headland declares and distributes a property dividend. Headland gives one share of its equity investment (ABC stock) for every two shares of Headland Company stock held. Headland owns 9,800 shares of ABC. ABC is selling for $9 per share on the date the property dividend is declared. Total assets decrease - 12660 $ $ (2) Common stock no effect 0 (3) no effect $ 0 (4) Paid-in capital in excess of par Retained earnings Total stockholders' equity decrease > $ -12660 (5) decrease v $ -12660 (e) Headland declares a 2-for-1 stock split and issues new shares. (1) $ 12) $ Total assets Common stock Paid.in capital in excess of par Retained earnings 13) v $ $ (5) Total stockholders equity