Julian Co. prepares financial statements annually. Julian Co. is considering additional accounting transactions at the end of the accounting period. What would be the effect on this year's Earnings per Share and Return on Equity from recording each transaction? Before these transactions, Julian Co.'s Earnings per Share and Return on Equity were both greater than one. Complete each cell of the table below, indicating the direction of the effect of recording each additional transaction: Increase, Decrease, or No Effect. Consider each transaction independently and ignore taxes. A. Declare and pay cash dividends to the company's common shareholders. B. Reissue treasury stock for an amount below the cost at which the treasury stock was acquired. Earnings per Share Return on Equity