Describe the directional effect (increase, decrease, or no effect) of each transaction on the components of the book value of common shareholders' equity. Explain your answer.

(a) Issuance of $1 par value common stock at an amount greater than par value

(b) Donation of land by a governmental unit to a corporation

(c) Cash dividend declared

(d) 2-for-1 stock split announced and issue

(e) Stock options granted