The Board of Sense 'N' Cents Enterprise are strongly considering a series of capital transactions. They want to know which of the following would not impact capital reserves. Oa. Declaration of a $0.04 per share dividend on 30-Dec-2023 Qu 10 19 Ob. Declaration of common stock issue to existing shareholders at a price below market leading up to the AGM Oc. Declaration of a one for four bonus issue in Dec-2023 Hon Finis Od. Declaration of a rights issue at $2.10 to raise funds for the plant expansion