In the Chart Below,assign the Directional Effect (I = Increase,D

question 32

Essay

In the chart below,assign the directional effect (I = increase,D = decrease,or NE = no effect)of each of the following four transactions on the components of the book value of common shareholders' equity.
a.Recognition of compensation expense related to restricted stock.
b.Granting of stock appreciation rights to be settled with cash.
c.Recognition of compensation expense on stock appreciation rights.
d.Reacquisition and retirement of common stock at an amount greater than original issue price.
$$\begin{array} { | c | c | c | c | l | l | l | } \hline \text { Item } & \begin{array} { c } \text { Common } \\\text { Stock }\end{array} & \begin{array} { c } \text { Additional } \\\text { Paid-In } \\\text { Capital }\end{array} & \begin{array} { c } \text { Deferred } \\\text { Compensation }\end{array} & \begin{array} { c } \text { Retained } \\\text { Earnings }\end{array} & \begin{array} { c } \text { Treasury } \\\text { Stock at } \\\text { Cost }\end{array} & \begin{array} { c } \text { Total Common } \\\text { Shareholders? } \\\text { Equity }\end{array} \\\hline \text { a. } & & & & & & \\\hline \text { b. } & & & & & & \\\hline \text { c. } & & & & & & \\\hline \text { d. } & & & & & & \\\hline\end{array}$$

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Definitions:

Table Cell

An individual unit within a table where a row and column intersect, often used to display text, numbers, or images.

Shadow

A visual effect added to an object or text in graphic and document design software, simulating the shadow cast by the object to enhance depth and dimension.

Reflection

The process of sending back light, heat, sound, or any energy without absorbing it or the act of serious thinking or consideration.

Trendline

A line drawn on a graph to represent the general direction in which something is moving, based on historical data.