Indicate the effect of each of the following transactions on total stockholders' equity by placing an "X" in the appropriate column.

				Increase		Decrease		No Effect
1.		Treasury stock is resold at more than cost.		X		X		X
2.		Operating loss for the period.		X		X		X
3.		Retirement of bonds payable at more than book value.		X		X		X
4.		Declaration of a stock dividend.		X		X		X
5.		Acquisition of machinery for common stock.		X		X		X
6.		Conversion of bonds payable into common stock.		X		X		X
7.		Not declaring a dividend on cumulative preferred stock.		X		X		X
8.		Declaration of cash dividend.		X		X		X
9.		Payment of cash dividend.		X		X		X