Instructions:Match each item/event pair below with the indicated change in the item. An individual classification may be used more than once, or not at all. For each dividend, assume that both declaration and payment or distribution has occurred.

Classifications

A.Item increases

B.Item decreases

C.Item is unchanged

D.Direction of change cannot be determined

Item.......Event

____1.Par value per common share.. ....Cash dividend

____2.Book value per share......Stock dividend

____3.Total retained earnings....Stock split

____4.Total stockholders' equity.... Prior period adjustment increases last year's net income

____5.Earnings per common share...Restriction of retained earnings

____6.Total retained earnings...Change in accounting principle

____7.Number of common shares outstanding....Stock dividend

____8.Total retained earnings....Cash dividend

____9.Par value per common share.. ..Stock dividend

____10.Total paid-in capital.. Stock dividend