QUESTION 65 Use the following information for the question(s) below On January 1, The Blue And Diving Co. had to shareholders' equity as shown below when the Common shares (125,000 shares) $2.500.000 Retained earnings 4.000.000 Total shareholders' equity MAR 000 Reference: 42 sock dividend and that the market price remained constant. The effect of this vidend would Assume the company declared and issued a 10 A. Increase common shares by 5400.000 increase common shares by 3250.000 o increase common shares by 012.500 D. decrease retained earnings by 3260.000 QUESTION 66 Use the following information for the question(s) below Seaside Developments inhas 200.000 of ne poru c flows Year 138.000 Year 2: 318.000 and Year 324000 ive preferred whares and 12.000 hares of pr o d igin the company and can dividends The amount of dividends received by the common warders in your A 120.000 O B. 38.000 C. $16.000 OD 312.000 QUESTION 67 o urchase 9.000 ore the contributed surplus count is 50 Calypso inc. 100.000 shares at $10 harin onary Lateral year the many s A r ease to total share olders' equity of 500.000 B. a decrease in retained earnings by 10.000 Can increase to the contributed surgus t of $.000 . . a decrease the share out of 500.000 or to share