1) Match each item/event pair below with the indicated change in the item. An individual classification may be used more than once, or not at all. For each dividend, assume that both declaration and payment or distribution has occurred. Classifications A. Item increases B. Item decreases C. Item is unchanged D. Direction of change cannot be determined Item 1 Book value per share [10] Event Stock dividend 2 Cash dividend 3. Legal capital per common share Total retained earnings Total shareholders' equity Stock split 4 5. Earnings per common share Total retained earnings Prior period adjustment increases last year's net income Restriction of retained earnings Change in accounting principle Stock dividend 6. 7 Number of common shares issued Cash dividend 8 Total retained earnings Stock dividend 9. Total contributed capital Stock dividend 10. Legal capital per common share