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Nicole has been financing Nicole's Getaway Spa $($NGS$)$ using equity financing. Currently NGS has authorized $100,000$ no$-$

par preferred shares and $200,000$$$2$ par common shares. Outstanding shares include $58,000$ preferred shares and

$48,000$ common shares.

Recently the following transactions have taken place.

a$.$ NGS issues $1,400$ preferred shares for $$13$ a share.

b$.$ NGS repurchases $1,400$ common shares for $$12$ a share.

c$.$ On November $12,$ the board of directors declares a $$0\mathrm{.}40$ cash dividend on each outstanding preferred share.

d$.$ The dividend is paid December $20.$

Show the overall effect of each transaction on the assets, liabilities, and shareholders' equity of the company. $($Use $+$ for increase, $-$

for decrease, and NE for no effect.$)$