V. Indicate the effect of each of the following transactions on TOTAL STOCKHOLDERS' EQUITY (increase, decrease, or no effect).

a) Treasury stock is resold at more than cost

b) Operating loss for the period

c) Declared and issued a 5 for 1 stock split

d) Acquisition of machinery for common stock

e) Restricted retained earnings for future plant expansion

f) Not declaring a dividend on cumulative preferred stock

g) Declaration of cash dividend

h) Payment of cash dividend