Myers SpA provides you with the following condensed statement of financial position information.

Assets

Equipment (net)	250,000
Intangibles	60,000
Investments in ABC shares(10,000 shares at cost)	70,000
Current Assets	40,000
Total assets	420,000

Equity and Liabilities

Share Capital-ordinary ($5 par)	20,000
Share Premium -Ordinary	110,000
Retained Earnings	180,000	310,000
Non-current and current liabilities		110,000
Total equity and liabilities		420,000

For each transaction below, indicate the euro impact (if any) on the following five items: (1) total assets, (2) share capital -ordinary, (3) share premium-ordinary, (4) retained earnings, and (5) equity. (Each situation is independent.)

a. Myers declares and pays a 1 per share cash dividend.

b.Myers declares and issues a 10% share dividend when the market price is 14 per share.

c. Myers declares and issues a l00% share dividend when the market price is 15 per share.

d. Myers declares and distributes a property dividend. Myers gives one ABC share for every two shares held of Myers SpA. ABC is selling for 10 per share on the date the property dividend is declared.

e. Myers declares a 2-for-1 share split and issues new shares.