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 of these journal entries on the following items. Indicate the 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