Ayayal Company provides you with the following condensed balance sheet information. Assets Current assets $81,000 Equity investments (Liquid Co stock: 43,000 shares at cost) 129,000 Equipment (net) 187,000 Intangibles 91,000 Total assets $488,000 Liabilities and Stockholders' Equity Current and long-term liabilities $118,000 Stockholders' equity Common stock ($1 par) $40,000 Paid-in capital in excess of par 187,000 143,000 370,000 Retained earnings Total liabilities and stockholders' equity $488,000 For each transaction below, 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) Ayayai declares and pays a $0.25 per share cash dividend. (1) Total assets $ (2) Common stock S (3) Paid-in capital in excess of par $ (4) Retained earnings (5) Total stockholders' equity (b) Ayayai declares and issues a 15% stock dividend when the market price of the stock is $8 per share. (A) Total assets (2) Common stock (b) Ayayal declares and issues a 15% stock dividend when the market price of the stock is $8 per share (1) Total assets (2) Common stock (3) Paid-in capital in excess of par (4) Retained earnings (5) Total stockholders' equity (c) Ayayal declares and issues a 40% stock dividend when the market price of the stock is $7 per share (1) Total assets a Common stock Paid-in capital in excess of par (41 Retained earnings 15) Total stockholders' equity (c) Avayai declares and issues a 40% stock dividend when the market price of the stock is $7 per share. (1) Total assets (2) Common stock (3) Paid-in capital in excess of par (4) Retained earnings (5) Total stockholders' equity (d) Avayai declares and distributes a property dividend. Ayayal gives one share of Liquid Co. stock for every four shares of Ayayal Company stock held. Liquid Co. is selling for $3.50 per share on the date the property dividend is declared (1) $ Total assets (2) Common stock $ 8 Paid-in capital in excess of par $ 14) Retained earnings (d) Ayayai declares and distributes a property dividend. Avayai gives one share of Liquid Co. stock for every four shares of Ayayal Company stock held. Liquid Co. is selling for $3.50 per share on the date the property dividend is declared (1) Total assets (2) Common stock (3) Paid-in capital in excess of par (4) Retained earnings (5) Total stockholders' equity (e) Ayayal declares a 1-for-2 reverse stock'split and issues new shares (2) Total assets (2) Common stock (3) Paid-in capital in excess of par (4) Retained earnings (4) Retained earnings (5) Total stockholders' equity (e) Ayayai declares a 1-for-2 reverse stock split and issues new shares (1) Total assets (2) Common stock $ (3) Paid-in capital in excess of par $ (4) Retained earnings (5) Total stockholders' equity