The Lerxst Company records these journal entries:

Depreciation	$75
Accrued Expense	$18
Earned portion of Unearned Revenue	$95
Dividends declared but not paid	$25

Indicate the NET EFFECT that these journal entries have on the following items. Indicate the combined dollar amount of the effect and the direction of the effect. (Example: $13 Increase, or $8 Decrease, or No Effect.)

1. Net Income: ______________
2. Total Assets: ______________
3. Total Liabilities: ______________
4. Retained Earnings: ______________
5. Total Equity: ______________
6. Working Capital: ______________