Indicate Whether Each of the Following Transactions Increases (+), Decreases

question 75

Essay

Indicate whether each of the following transactions increases (+), decreases (-), or has no effect (NE) on total assets, total liabilities, and total stockholders' equity. $$\begin{array}{l}\begin{array} { l c c c } \text { Transaction } & \begin{array} { c } \text { Total } \\\text { Assets }\end{array} & \begin{array} { c } \text { Total } \\\text { Liabilities }\end{array} & \begin{array} { c } \text { Total }\\\text { Stockholders' } \\\text { Equity }\end{array} \\\text { Issue common stock } & \\\text { Issue preferred stock } & \\\text { Repurchase treasury stock } & \\\text { Sale of treasury stock } & \\\text { Declare cash dividend } & \\\text { Pay cash dividend } & \\100 \% \text { stock dividend } &\\\text { 2-for-1 stock split } &\end{array}\end{array}$$

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Definitions:

Spreading Activation Network

A model in cognitive psychology that explains how concepts in memory become activated, spreading across associated concepts, facilitating retrieval of related information.

Activation

The initiation or triggering of action, response, or increased function in biological and mechanical systems.

Cognitive Strategies

Techniques or methods used to enhance learning, memory, or problem-solving abilities.

Mental Shortcuts

A general term for heuristics, which are simple, efficient rules, used by the brain to form judgments and make decisions.