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

question 23

Essay

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.
$\begin{array}{c}\begin{array}{|l|}\hline \text {Item}\\\\\hline \text {a.}\\\hline \text {b.}\\\hline \text {c.}\\\hline \text {d.}\\\hline \text {e.}\\\hline \text {f.}\\\hline \end{array}\begin{array}{l|}\hline \text {Common Stock}\\\\\hline\\\hline\\\hline\\\hline \\\hline\\\hline\\\hline\end{array}\begin{array}{l|}\hline \text {Additional Paid-In}\\\text {Capital}\\\hline \\\hline \\\hline\\\hline \\\hline \\\hline \\\hline\end{array}\begin{array}{l|}\hline \text {Deferred}\\\text {Compensation}\\\hline\\\hline \\\hline \\\hline \\\hline\\\hline\\\hline \end{array}\begin{array}{l|}\hline \text {Retained}\\\text {Earrings}\\\hline \\\hline\\\hline \\\hline\\\hline \\\hline \\\hline\end{array}\begin{array}{l|}\hline \text {Treasuiy Stock}\\ \text {at Cost}\\\hline \\\hline \\\hline \\\hline \\\hline \\\hline \\\hline\end{array}\begin{array}{l|}\hline \text {Total Common}\\\text {Shareholders'Equity}\\\hline \\\hline \\\hline \\\hline \\ \hline\\ \hline\\\hline \end{array}\end{array}$

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Definitions:

Fibrous Tissue

Connective tissue composed mainly of collagen fibers, providing support and strength to various body structures.

Subscapular

Pertaining to the area beneath the scapula or shoulder blade, often referenced in the context of muscle location or injections.

Axillary Lymph System

Part of the lymphatic system located in the armpit (axilla) area, containing lymph nodes that filter lymph fluid from the upper limbs, chest, and breast area.

Gynecomastia

The enlargement of breast tissue in males, which can occur due to hormonal imbalances, medication side effects, or certain diseases.