Question 4 of 6 < > 1 Recorded accrued interest earned on a note receivable. 2 Declared a cash dividend. 3. Declared and distributed a stock split. 4. Approved a retained earnings restriction. 5. Recorded the expiration of insurance coverage that was previously recorded as prepaid insurance. 6. Paid the cash dividend declared in item 2 above. 7. Recorded accrued interest expense on a note payable. 8. Declared a stock dividend. 9. Distributed the stock dividend declared in item 8. -/1 In the following table, indicate the effect each of the nine transactions has on the financial statement elements listed. Stockholders' Paid-in Item Assets Liabilities Equity Capital Retained Earnings Net Income