The following are selected transactions that may affect equity.

Recorded accrued interest earned on a note receivable.

Declared and distributed a share split.

Declared a cash dividend.

Recorded a retained earnings restriction.

Recorded the expiration of insurance coverage that was previously recorded as prepaid insurance.

Paid the cash dividend declared in item $3$ above.

Recorded accrued interest expense on a note payable.

Declared a share dividend.

Distributed the share dividend declared in item $8.$

In the following table, indicate the effect each of the nine transactions has on the financial statement elements listed.