Indicate by letter whether each of the transactions listed below increases (D), decreases (D), or has no effect (N) on retained earnings. Assume the shareholders' equity of the transacting company includes only common stock, paid-in capital-excess of par, and retained earmings at the time of each transaction. (Some transactions have two possible answers. Choose the best choice from the drop down menu. The first answer is provided as an example.) ow increases (I), decreases (D), or has no effect ( N ) on retained earnin includes only common stock, paid-in capital-excess of par, and retai have two possible answers. Choose the best choice from the drop