In preparing a statement of changes in shareholders' equity, the company includes land given to a shareholder as a dividend because this transaction represents a(n) a. investment by an owner that decreases equity. b. investment by an owner that increases equity. c. distribution to an owner that increases equity. O d. distribution to an owner that decreases equity.

In preparing a statement of changes in shareholders' equity the company includes land given to a shareholder as a dividend because this transaction represents a(n) a. investment by an owner that decreases equity. b. investment by an owner that increases equity. c. distroution to an owner that increases equity. d. distribution to an owner that decreases equity