Martinez Limited provides you with the following condensed SFP information:

Assets				Liabilities and Shareholders Equity
Current assets		$56,000		Current and long-term liabilities					$115,000
Investments in Geneva Inc.fair value through net income (10,000 shares)		60,000		Shareholders equity
Equipment (net)		280,000			Common shares 10,000 shares issued		$150,000
Intangibles		61,500			Retained earnings		192,500		342,500
Total assets		$457,500		Total liabilities and shareholders equity					$457,500

For each transaction below, indicate the dollar impact (if any) on the following four items: (1) total assets, (2) common shares, (3) retained earnings, and (4) shareholders equity. (Each situation is independent.)

(a1)

The company declares and pays a $0.60 per share dividend. (Do not leave any answer field blank. Enter 0 for amounts.)

				Amount of Change
Total assets		select an effect IncreaseDecreaseNo Effect		$enter a dollar amount
Common shares		select an effect IncreaseDecreaseNo Effect		$enter a dollar amount
Retained earnings		select an effect IncreaseDecreaseNo Effect		$enter a dollar amount
Total shareholders equity		select an effect IncreaseDecreaseNo Effect		$enter a dollar amount