Determine whether each transaction would increase, decrease, or have no effect on each of the following components found in the statement of changes in equity: share capital, retained earnings, and total shareholders equity, or has no effect on the statement of changes in equity.

				Share Capital		Retained Earnings		Total Shareholders Equity
(a)		Net income		select an effect IncreaseNo EffectDecrease		select an effect IncreaseDecreaseNo Effect		select an effect IncreaseNo EffectDecrease
(b)		Repayment of bank loan		select an effect No EffectDecreaseIncrease		select an effect No EffectDecreaseIncrease		select an effect IncreaseDecreaseNo Effect
(c)		Declared dividends		select an effect DecreaseIncreaseNo Effect		select an effect DecreaseNo EffectIncrease		select an effect IncreaseDecreaseNo Effect
(d)		Issue of common shares		select an effect No EffectDecreaseIncrease		select an effect No EffectDecreaseIncrease		select an effect No EffectDecreaseIncrease
(e)		Cash purchase of inventory		select an effect No EffectIncreaseDecrease		select an effect IncreaseDecreaseNo Effect		select an effect DecreaseIncreaseNo Effect
(f)		Repurchase of common shares		select an effect No EffectDecreaseIncrease		select an effect No EffectIncreaseDecrease		select an effect No EffectIncreaseDecrease
(g)		Net loss		select an effect No EffectDecreaseIncrease		select an effect No EffectIncreaseDecrease		select an effect IncreaseDecreaseNo Effect
(h)		Issue of long-term debt