a. Indicate on the blanks below the effect (I = increase, D = decrease, NE = no effect) of the 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 = decrease, NE = no effect) of the entry to record the distribution of a (previously declared and recorded) common stock dividend on each of the items listed. (7 Points) a b. 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