Finic company has outstanding 50,000 shares of $50 par ordinary shares which had been issued at $60 per share. Finic then entered into the following transactions: 1 Issued 60,000 10% 5-year bonds at 102 2 Issued additional 5,000 shares at a price of $65 per share. 3 Purchased 2,500 treasury shares at a price of $57 per share. 4 The board declared cash dividends at a rate of $1.40 per share. 5 Paid dividends declared in item 4 6 Recorded accrued interest on Note Payable amounted to $15,000 7 Paid accrued interest on Note Payable recorded on step 6 8 Declared and distributed share split 2 for 1 9 The board declared a share dividends at a rate of $1.54 per share. Required: Journalize the transactions and indicate the effect of each on the financial statement categories listed in the Table below, assume the company uses cost method: I- increase,D - decrease; and NE -no effect