For questions 1 to 14, choose the answer which indicates the Effect of the transaction on each of the following accounts.

12. Arturo Company owns 30 percent of Hee Jae Corporation HeJae declared and paid a cash dividend of $50,000 SWbat effect is this on Arturo Company? Net Income Retained Earnings Total Stockholder's Equity Total Assets Total No Effect No Effect No Effect No Effect No Effect No Effect No Effect No Effect No Effect No Effect No Effect No Effect No Effect No Effect Increase No Effect Decrease No Effect No Effect 13.Arturo Company owns 30 percent of Aumoldeap Corporation. Aumoldeen reported S100,000 of net come for the year. What effect is this on Arturo Company? Net Income Retained Earnings Total Stockholder's Equity Total Assets No Effect Increase No Effect Increase No EffectNo Effect No Effect No Effect No Effect No Increase Increase No Effect Effect No Efect 14.Landisville Company recorded income tax expense, deferred income taxes (credit), and income taxes payable for 2014. Net Income Retained Earnings Total Stockholder's Equity Total Assets Decrease Decrease Decreaset No Effect Decrease No Effect Dase No Effect Increase No Effect No Effect No Effect Increase No Effect 15. Recorded the entry for the year end showing unrealized gains of $5,000 for Trading Securities. No Effect No Effect Increase No Effect Net Income Retained Earnings Total Stockholder's Equity Total Assets Total Increase No Effect No Effect No Effect No Effect No Effect