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If a firm has retained earnings of $3.1 million, a common shares account of $5.1 million, and additional paid-in capital of $10.2 million, of equity.

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If a firm has retained earnings of $3.1 million, a common shares account of $5.1 million, and additional paid-in capital of $10.2 million, of equity. (Enter your answers in dollars not in millions. Input all amounts as positive values. Indicate the direction of the effect by selecting "increase," "decrease," or "no change" from the drop-down menu.)

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