Moe Berg Inc. has outstanding 100,000 shares of $5 par common stock which had been issued at $40 per share. Moe Berg then entered into the following transactions. 1. Purchased 8,000 treasury shares at $37 per share. 2. Resold 1, 500 of the treasury shares at $34 per share. 3. Resold 2,000 of the treasury shares at $42 per share. Indicate the effect each of the three transactions has on the financial statement categories listed in the table below, assuming Moe Berg Inc. uses the cost method