Which of the following statements is correct? A 2-for-1 common stock split decreases both earnings per share and total stockholders' equity. A 30% common stock dividend increases the number of common shares outstanding and does not affect total stockholders' equity A 10% common stock dividend decreases both earnings per share and total stockholders' equity A 2-for-1 common stock split increases both the number of common shares outstanding and total stockholders equity. 2.5 QUESTION 31 When a bond payable is issued at a premium, subsequent amortization of the premium does which of the following? O Increases interest expense. The amortization for each year the bond approaches maturity, when the effective- interest method is used, would decrease. O Decreases the book value of the bonds. O Decreases the amount reported as a cash flow from operating activities