Required information Problem 10-2B Record equity transactions and indicate the effect on the balance sheet equation (LO10-2, 103,104,105) [The following information applies to the questions displayed below.] Nautical has two classes of stock authorized: $10 par preferred, and $1 par value common. As of the beginning of 2021 , 100 shares of preferred stock and 1,500 shares of common stock have been issued. The following transactions affect stockholders' equity during 2021: March 1 Issue 1,500 additional shares of common stock for $20 per share. April 1 Issue 200 additional shares of preferred stock for $25 per share. June 1 Declare a cash dividend on both conmon and preferred stock of 50.75 per share to alt.stockholders of record on June 15 . June 30 Pay the cash dividends declared on June 1. August 1 Purchase 200 shares of conmon treasury stock for $17 per share. October 1 Reissue 100 shares of treasury stock purchased on August 1 for $19 per share. Nautical has the following beginning balances in its stockholders' equity accounts on January 1, 2021: Preferred Stock, $1,000; Common Stock, \$1,500; Additional Paid-in Capital, $18.000; and Retained Eamings, $10,000. Net income for the year ended December 31, 2021, is $6,900. 2. Select whether each of the following transactions increases ( + ) or decreases () total assets, total liabilities, and total stockholders' equity. (if none of the categorles apply for a particular item, leave the cell blank.)