In the chart below, assign the directional effect (I = increase, D = decrease, or NE = no effect) of each of the following six transactions on the components of the book value of common shareholders equity.

a. Small stock dividend declared and issued.

b. 2-for-1 stock split announced and issued.

c. Stock options granted.

d. Recognition of compensation expense on stock options.

e. Stock options exercised.

f. Stock options expired.

Item	Common Stock	Additional Paid-In Capital	Deferred Compensation	Retained Earnings	Treasury Stock at Cost	Total Common Shareholders Equity
a.
b.
c.
d.
e.
f.