Please help me answer these 3 questions

1) A company reported total stockholders' equity of 170,000 on its balance sheet dated December 31, 2018. During the year ended December 31, 2019, the company reported net income of 20,000, declared and paid a cash dividend of 4,000, declared and distributed a 10% scrip dividend with a 5,000 total market value, and issued additional common stock for 40,000. What is total stockholders' equity as of December 31, 2019?

a. 234,000. b. 226,000. c. 231,000. d. 221,000. e. 230,000.

2)The recognition of finance lease assets creates which of the following effects in the financial statements of a lessee?

a. Net profit always rises. b. Net profit always falls. c. Net assets always falls. d. Total assets always rise. e. Total liability always falls.

3)The declaration of a cash dividend by the directors results in:

a. A decrease in cash and a decrease in retained earnings. b. A decrease in retained earnings and an increase in current liabilities. c. A decrease in net income and a decrease in cash. d. A decrease in net income and an increase in current liabilities. e. A decrease in share capital and an increase in current liabilities.