3. In the chart below, assign the directional effect (I = increase, D = decrease, or NE = no effect) of each of the following four transactions on the components of the book value of common shareholders' equity. a. Recognition of compensation expense related to restricted stock. b. Granting of stock appreciation rights to be settled with cash. c. Recognition of compensation expense on stock appreciation rights. d. Reacquisition and retirement of common stock at an amount greater than original issue price. Item Common Stock Additional Paid-In Capital Deferred Compensation Retained Earnings Treasury Stock at Cost Total Common Shareholders' Equity a. b. c. d