ABC Company had the following accounts on the balance sheet:

a$.$ Cash

$$25$

million

b$.$ Common Stock $($ $$10$ par, $2$ million shares outstanding$)$ $$20$ Million

c$.$ Additional paid in capital

$$10$

Million

d$.$ Retained Earnings

$$62$

Million

How would each of these accounts appear after:

a$.$ A cash dividend of $$1$ per share?

b$.$ A $5\%$ stock dividend $($fair market value is $$40$ per share$)?$

c$.$ A two$-$for$-$one stock split?

$1$a$.$ Cash

Common Stock:

Additional Paid in Capital

Retained Earnings

$1$b$.$ Cash

Common Stock:

Additional Paid in Capital

Retained Earnings

$1$c$.$ Cash

Common Stock:

Additional Paid in Capital

Retained Earnings