Match each item/event pair below with the indicated change in the item. An individual classification may be used more than once, or not at all. For each dividend, assume that both declaration and payment or distribution has occurred. Classifications A. Item increases: B. Item decreases C. Item is unchanged D. Direction of change cannot be determined ltem 1. Par value per share 2. Total retained earnings 3. Total stockholders' equity Event Stock split Stack dividend Prior period adjustment increases last year's net income Restriction of Retained Eamings Cash dividend stock dividend (small)