[The following information applies to the questions displayed below] Nicole has been financing Nicole's Getaway Spa (NGS) using equity financing. Currently NGS has authorized 100,000 nopar preferred shares and 200,000$2 par common shares. Outstanding shares include 47,000 preferred shares and 37,000 common shares. Recently the following transactions have taken place. a. NGS issues 850 preferred shares for $11 a share. b. NGS repurchases 850 common shares for $10 a share. c. On November 12, the board of directors declares a $0.40 cash dlvidend on each outstanding preferred share. d. The dividend is paid December 20 . 3. Show the overall effect of each transaction on the assets, llabilities, and shareholders' equity of the company. (Use + for Increase, for decrease, and NE for no effect.)