Consider each of the following transactions separately from every other transaction:

a. Issuance of 20,000 shares of $10 par common at $17

b. Purchase of 1,500 shares of treasury stock (par value $0.75) at $3 per share

c. Issuance of a 15 percent stock dividend; before the dividend, 80,000 shares of $5 par common stock were outstanding and market value was $11 at the time of the dividend

d. Sale of 1,000 shares of $1 par treasury stock for $3 per share; cost of the treasury stock was $2 per share

e. Split stock 5-for-1; prior to the split, 80,000 shares of $3 par common were outstanding

Requirements

Identify whether each transaction increased, decreased, or did not change total stockholders' equity.