Marin Company provides you with the following condensed balance sheet information.

Assets
Current assets				$81,000
Equity investments (Liquid Co stock; 43,000 shares at cost)				129,000
Equipment (net)				187,000
Intangibles				91,000
Total assets				$488,000
Liabilities and Stockholders Equity
Current and long-term liabilities				$118,000
Stockholders equity
Common stock ($1 par)		$40,000
Paid-in capital in excess of par		187,000
Retained earnings		143,000		370,000
Total liabilities and stockholders equity				$488,000

For each transaction below, indicate the dollar impact (if any) on the following five items: (1) total assets, (2) common stock, (3) paid-in capital in excess of par, (4) retained earnings, and (5) stockholders equity. (Each situation is independent.) (a) Marin declares and pays a $0.25 per share cash dividend.

(1)		Total assets		select an effect decreaseincreaseno effect		$enter a dollar amount
(2)		Common stock		select an effect decreaseincreaseno effect		$enter a dollar amount
(3)		Paid-in capital in excess of par		select an effect decreaseincreaseno effect		$enter a dollar amount
(4)		Retained earnings		select an effect decreaseincreaseno effect		$enter a dollar amount
(5)		Total stockholders equity		select an effect decreaseincreaseno effect		$enter a dollar amount

(b) Marin declares and issues a 15% stock dividend when the market price of the stock is $8 per share.

(1)		Total assets		select an effect decreaseincreaseno effect		$enter a dollar amount
(2)		Common stock		select an effect decreaseincreaseno effect		$enter a dollar amount
(3)		Paid-in capital in excess of par		select an effect decreaseincreaseno effect		$enter a dollar amount
(4)		Retained earnings		select an effect decreaseincreaseno effect		$enter a dollar amount
(5)		Total stockholders equity		select an effect decreaseincreaseno effect		$enter a dollar amount

(c) Marin declares and issues a 40% stock dividend when the market price of the stock is $7 per share.

(1)		Total assets		select an effect decreaseincreaseno effect		$enter a dollar amount
(2)		Common stock		select an effect decreaseincreaseno effect		$enter a dollar amount
(3)		Paid-in capital in excess of par		select an effect decreaseincreaseno effect		$enter a dollar amount
(4)		Retained earnings		select an effect decreaseincreaseno effect		$enter a dollar amount
(5)		Total stockholders equity		select an effect decreaseincreaseno effect		$enter a dollar amount

(d) Marin declares and distributes a property dividend. Marin gives one share of Liquid Co. stock for every four shares of Marin Company stock held. Liquid Co. is selling for $3.50 per share on the date the property dividend is declared.

(1)		Total assets		select an effect decreaseincreaseno effect		$enter a dollar amount
(2)		Common stock		select an effect decreaseincreaseno effect		$enter a dollar amount
(3)		Paid-in capital in excess of par		select an effect decreaseincreaseno effect		$enter a dollar amount
(4)		Retained earnings		select an effect decreaseincreaseno effect		$enter a dollar amount
(5)		Total stockholders equity		select an effect decreaseincreaseno effect		$enter a dollar amount

(e) Marin declares a 1-for-2 reverse stock split and issues new shares.

(1)		Total assets		select an effect decreaseincreaseno effect		$enter a dollar amount
(2)		Common stock		select an effect decreaseincreaseno effect		$enter a dollar amount
(3)		Paid-in capital in excess of par		select an effect decreaseincreaseno effect		$enter a dollar amount
(4)		Retained earnings		select an effect decreaseincreaseno effect		$enter a dollar amount
(5)		Total stockholders equity		select an effect decreaseincreaseno effect		$enter a dollar amount