The following are selected transactions that may affect stockholders' equity. Recorded accrued interest earned on a note receivable. Declared a cash dividend. Declared and distributed a stock split. Approved a retained earnings restriction. Recorded the expiration of insurance coverage that was previously recorded as prepaid insurance. Paid the cash dividend declared in item 2 above. Recorded accrued interest expense on a note payable. Declared a stock dividend. Distributed the stock dividend declared in item 8 In the following table, indicate the effect each of the nine transactions has on the financial statement elements listed