After the completion of all steps in the issue of shares, the company's statement of financial position will show which of the following changes? a. Assets increased; equity increased b. Assets decreased, equity increased c. Assets increased, liabilities increased d. Assets decreased, liabilities decreased The costs of issuing shares effectively: a. Increase the proceeds from the share issue. b. are borne by the underwriters of the share issue. c. reduce the proceeds from the share issue. d. are recognised as a deferred asset on the statement of financial position