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

Assets
Current assets				$ 40,800
Equity investments				55,200
Equipment (net)				227,700
Intangibles				54,600
Total assets				$378,300
Liabilities and Stockholders Equity
Current and long-term liabilities				$100,700
Stockholders equity
Common stock ($5 par)		$ 19,200
Paid-in capital in excess of par		109,800
Retained earnings		148,600		277,600
Total liabilities and stockholders equity				$378,300

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) Flint declares and pays a $0.55 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) Flint 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) Flint declares and issues a 26% 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		$

(d) Flint declares and distributes a property dividend. Flint gives one share of its equity investment (ABC stock) for every two shares of Flint Company stock held. Flint owns 9,200 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) Flint 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		$