F. PKM Corporation has an investment of 4,000,000 shares in STW Corporation. On December 31, 2019, STW distributed STW shares to its shareholders in the form of a dividend. This distribution is an example of a dividend. a. in property (property dividend) and is accounted for at the fair value of the investment. b. in shares (stock dividend) and is accounted for by the fair value of the investment. c. in shares (stock dividend) and is accounted for by the par value of the shares. d. in property (property dividend) and is accounted for by the par value of the shares.

G. In January 2019, STW Corporation, a new corporation, issued 10,000 common shares ($ 10 par value) at $ 15 each. On July 1, 2019, STW repurchased 1,000 shares that were outstanding at $ 12 each. This portfolio share purchase transaction has the effect of (cost method) a. increase the total equity of the shareholders. b. decrease the number of shares issued. c. increase the number of authorized shares. d. decrease the total equity of the shareholders.