Fourteen equity transactions are included in the following table. Indicate how each transaction affects each financial statement category: increase, decrease, or remain unchanged. Equity Transaction 1 Issue common stock for cash 2 Issue common stock for land 3 Retire common stock from the treasury 4 Issue preferred stock for cash 5 Incur stock issue costs 6 Purchase shares for the treasury 7 Resale of treasury stock above cost 8 Declare a cash dividend 9 Pay a previously declared cash dividend 10 Declare a liquidating dividend 11 Declare a 5% stock dividend 12 Declare stock split effected in the form of a dividend 13 Declare a 2-for-1 stock split 14 Record an unrealized gain on available-for-sale debt securities Paid-in Capital Retained Earnings Accumulated OCI Treasury Stock Total Stockholders' Equity Total Assets Total Liabilities = = = = = = =