Issued shares minus outstanding shares equals Select one: O a. Authorized Shares O b. Unissued Shares O c Treasury Shares O d. Subscribed Shares What effect does the issuance of a 5% stock dividend have on Par Value per Share and retained Earnings, respectively? Select one: O. a. No effect, No effect O b. Increase, No effect O c. Decrease, No effect O d. Decrease, Decrease e. No effect, Decrease