Blue Company provides you with the following condensed balance sheet information:

Assets
Current assets				$ 37,600
Equity investments				62,400
Equipment (net)				255,200
Intangibles				63,000
Total assets				$418,200
Liabilities and Stockholders Equity
Current and long-term liabilities				$99,300
Stockholders equity
Common stock ($5 par)		$ 21,000
Paid-in capital in excess of par		108,500
Retained earnings		189,400		318,900
Total liabilities and stockholders equity				$418,200

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) Blue declares and pays a $0.50 per share cash dividend.

(1)		Total assets		decreaseincreaseno effect		$
(2)		Common stock		decreaseincreaseno effect		$
(3)		Paid-in capital in excess of par		decreaseincreaseno effect		$
(4)		Retained earnings		decreaseincreaseno effect		$
(5)		Total stockholders equity		decreaseincreaseno effect		$

(b) Blue declares and issues a 10% stock dividend when the market price of the stock is $14 per share.

(1)		Total assets		decreaseincreaseno effect		$
(2)		Common stock		decreaseincreaseno effect		$
(3)		Paid-in capital in excess of par		decreaseincreaseno effect		$
(4)		Retained earnings		decreaseincreaseno effect		$
(5)		Total stockholders equity		decreaseincreaseno effect		$

(c) Blue declares and issues a 30% stock dividend when the market price of the stock is $16 per share.

(1)		Total assets		decreaseincreaseno effect		$
(2)		Common stock		decreaseincreaseno effect		$
(3)		Paid-in capital in excess of par		decreaseincreaseno effect		$
(4)		Retained earnings		decreaseincreaseno effect		$
(5)		Total stockholders equity		decreaseincreaseno effect		$

(d) Blue declares and distributes a property dividend. Blue gives one share of its equity investment (ABC stock) for every two shares of Blue Company stock held. Blue owns 10,400 shares of ABC. ABC is selling for $10 per share on the date the property dividend is declared.

(1)		Total assets		decreaseincreaseno effect		$
(2)		Common stock		decreaseincreaseno effect		$
(3)		Paid-in capital in excess of par		decreaseincreaseno effect		$
(4)		Retained earnings		decreaseincreaseno effect		$
(5)		Total stockholders equity		decreaseincreaseno effect		$

(e) Blue declares a 3-for-1 stock split and issues new shares.

(1)		Total assets		decreaseincreaseno effect		$
(2)		Common stock		decreaseincreaseno effect		$
(3)		Paid-in capital in excess of par		decreaseincreaseno effect		$
(4)		Retained earnings		decreaseincreaseno effect		$
(5)		Total stockholders equity		decreaseincreaseno effect		$