DE14-3 + Link Back to Chapter 13 (Cash Dividends). Compare and contrast the accounting for cash dividends and stock dividends. In the space provided, insert either "Cash dividends." "Stock dividends." or "Both cash dividends and stock dividends" to complete each of the fol- lowing statements: 1. 2. 3. 4. 5. decrease Retained Earnings. have no effect on a liability. increase paid-in capital by the same amount that they decrease Retained Earnings. decrease both total assets and total stockholders' equity, resulting in a decrease in the size of the company. rearrange the account balances within stockholders' equity but have no effect on total stockholders' equity.