please help I'm sorry it's blurry

Setup: The annual report for Malibu Beachwear reported the following transactions affecting stockholders' equity: a) Issued 115,000 shares of $0.10 par value common shares for $2.00 per share. b) Declared cash dividends in the amount of $260,750. c) Paid the dividends declared in entry "b" above. d) Closed out the "Dividends" account at year-end. Required: Indicate the effect (increase, decrease, or increase/decrease) of each of these transactions on total assets, liabilities, and stockholders' equity. (Leave cell blank if there is no effect.) Assets Increase Liabilities N/A Equity Increase b) c) dl 1 Required: Indicate the effect increase, decrease or increase/decrease of each of these transactions on total assets, liabilities, and stockholders' equity. Leave cell blank if there is no effect.) Assets Increase Liabilities N/A Equity Increase a) b) . d) 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 Prepare journal entries to record each of these events. Of no entry is required for a transaction/event, select "No Journal Entry Required in the first account field) Reference Account Description Debit Credit b) c) 43 44 d)