True Technologies Ltd. has total assets of $2,125,000, total liabilities of $175,000, retained earnings of $750,000, and the common share account balance is $1,200,000. There are 100,000 common shares issued and outstanding with current fair value of $10 per share. Which of the following actions would have an effect on the balance in the Retained Earnings account? The per share market value increases by $3 A cash dividend of $0.30 per share Issuing 10,000 more common shares A 3-for-1 stock split