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In the Chart Below, Assign the Directional Effect (I =

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In the chart below, assign the directional effect (I = increase, D = decrease, or NE = no effect) of each of the following six transactions on the components of the book value of common shareholders' equity.
a. Issuance of $1 par value common stock at an amount greater than par value.
b. Donation by a governmental unit to a corporation.
c. Cash dividend declared.
d. Previously declared cash dividend paid.
e. Property dividend declared and paid.
f. Large stock dividend declared and issued.
Itema.b.c.d.e.f.Common StockAdditional Paid-InCapitalDeferredCompensationRetainedEarringsTreasuiy Stockat CostTotal CommonShareholders’Equity\begin{array}{c}\begin{array}{|l|}\hline \text {Item}\\\\\hline \text {a.}\\\hline \text {b.}\\\hline \text {c.}\\\hline \text {d.}\\\hline \text {e.}\\\hline \text {f.}\\\hline \end{array}\begin{array}{l|}\hline \text {Common Stock}\\\\\hline\\\hline\\\hline\\\hline \\\hline\\\hline\\\hline\end{array}\begin{array}{l|}\hline \text {Additional Paid-In}\\\text {Capital}\\\hline \\\hline \\\hline\\\hline \\\hline \\\hline \\\hline\end{array}\begin{array}{l|}\hline \text {Deferred}\\\text {Compensation}\\\hline\\\hline \\\hline \\\hline \\\hline\\\hline\\\hline \end{array}\begin{array}{l|}\hline \text {Retained}\\\text {Earrings}\\\hline \\\hline\\\hline \\\hline\\\hline \\\hline \\\hline\end{array}\begin{array}{l|}\hline \text {Treasuiy Stock}\\ \text {at Cost}\\\hline \\\hline \\\hline \\\hline \\\hline \\\hline \\\hline\end{array}\begin{array}{l|}\hline \text {Total Common}\\\text {Shareholders'Equity}\\\hline \\\hline \\\hline \\\hline \\ \hline\\ \hline\\\hline \end{array}\end{array}

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