Waterway Company provides you with the following condensed balance sheet information:

Assets
Current assets				$ 43,100
Equity investments				70,700
Equipment (net)				239,900
Intangibles				56,700
Total assets				$410,400
Liabilities and Stockholders Equity
Current and long-term liabilities				$109,600
Stockholders equity
Common stock ($5 par)		$ 19,200
Paid-in capital in excess of par		119,800
Retained earnings		161,800		300,800
Total liabilities and stockholders equity				$410,400

For each of the following transactions, indicate the dollar impact (if any) on the following five items: (1) total assets, (2) common stock, (3) paid-in capital in excess of par, (4) retained earnings, and (5) stockholders equity. (Each situation is independent.)

(a) Waterway declares and pays a $0.60 per share cash dividend. (1) Total assets $ (3) Paid-in capital in excess of par $ (5) Total stockholders' equity $ (c) Waterway declares and issues a 30% stock dividend when the market price of the stock is $14 per share. (1) Total assets