E$15\mathrm{.}11($LO $3,4)($Equity Items on the Balance Sheet$)$ The following are selected transactions that may affect stockholders' equity.

$11-1$

$12-1$

$13-1$

$14-1$

$15-1$

$15-2$

$15-12$

$15-16$

$15-24$

$15-28$

Recorded accrued interest earned on a note receivable.

Declared a cash dividend.

Declared and distributed a stock split.

Approved a retained earnings restriction.

Recorded the expiration of insurance coverage that was previously recorded as prepaid insurance.

Paid the cash dividend declared in item $2$ above.

Recorded accrued interest expense on a note payable.

Declared a stock dividend.

Distributed the stock dividend declared in item $8.$

Instructions

In the following table, indicate the effect each of the nine transactions has on the financial statement elements listed. Use the following code: I $=$ Increase, D $=$ Decrease, NE $=$ No effect.

$\backslash$table$[[$Item$,$Assets,Liabilities,Stockholders' Equity,Paid$-$in Capital,Retained Earnings,Net Income$],[,,,,,,],[,,,,,,],[,,,,,,],[,,,,,,],[,,,,,,],[,,,,,,],[,,,,,,],[,,,,,,],[,,,,,,]]$