Indicate the effect of each of the following transactions on $(1)$ the balance in the Retained Earnings and $(2)$ the total shareholders' equity.

a$.$ Bonds are issued at a discount.

b$.$ A cheque is written to the Receiver General of Canada for additional income taxes levied on past years' income $($no previous entry$).$

c$.$ A stock split is voted by the directors. The par value per share is reduced from $$20$ to $$5,$ and each shareholder is given four new shares in exchange for each old share.

d$.$ The manager is voted a bonus of $$35,000$ by the directors.

e$.$ Notes payable in the face amount of $$50,000$ are paid by cheque.

f$.$ A dividend in preferred shares is issued to common shareholders $($no previous entry$).$