Myers Company provides you with the following condensed statement of financial position information.

Instructions For each transaction below, indicate the euro impact (if any) on the following five items: (1) total assets, (2) share capital—ordinary, (3) share premium—ordinary, (4) retained earnings, and (5) equity. (Each situation is independent.)

(a) Myers declares and pays a €1 per share cash dividend.

(b) Myers declares and issues a 10% share dividend when the market price is €14 per share.

(c) Myers declares and issues a 100% share dividend when the market price is €15 per share.

(d) Myers declares and distributes a property dividend. Myers gives one ABC share for every two shares held of Myers Company. ABC is selling for €10 per share on the date the property dividend is declared.

(e) Myers declares a 2-for-1 share split and issues new shares.

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Assets Equity and Liabilities Equipment (net) 250,000 Equity Intangibles 60,000 Share capital-ordinary (5 par) 20,000 Investments in ABC shares Share premium-ordinary 110,000 (10,000 shares at cost) 70,000 Retained earnings 180,000 310,000 Current assets 40,000 Non-current and current liabilities 110,000 Total assets 420,000 Total equity and liabilities 420,000