Myers Company provides you with the following condensed balance sheet information.

Assets
Current assets				$ 41,400
Equity investments				58,300
Equipment (net)				251,800
Intangibles				60,540
Total assets				$412,040
Liabilities and Stockholders? Equity
Current and long-term liabilities				$109,700
Stockholders? equity
Common stock ($5 par)		$ 34,500
Paid-in capital in excess of par		120,000
Retained earnings		147,840		302,340
Total liabilities and stockholders? equity				$412,040

For each transaction below, indicate the dollar impact (if any) on the following five items: (1) total assets, (2) common stock, (3) paid-in capital in excess of par, (4) retained earnings, and (5) stockholders? equity. (Each situation is independent.)(a)?Myers declares and pays a $0.50 per share cash dividend.

(1)		Total assets		?decreaseincreaseno effect		$
(2)		Common stock		?decreaseincreaseno effect		$
(3)		Paid-in capital in excess of par		?decreaseincreaseno effect		$
(4)		Retained earnings		?decreaseincreaseno effect		$
(5)		Total stockholders? equity		?decreaseincreaseno effect		$

(b)?Myers declares and issues a 10% stock dividend when the market price of the stock is $14 per share.

(1)		Total assets		?decreaseincreaseno effect		$
(2)		Common stock		?decreaseincreaseno effect		$
(3)		Paid-in capital in excess of par		?decreaseincreaseno effect		$
(4)		Retained earnings		?decreaseincreaseno effect		$
(5)		Total stockholders? equity		?decreaseincreaseno effect		$

(c)?Myers declares and issues a 30% stock dividend when the market price of the stock is $15 per share.

(1)		Total assets		?decreaseincreaseno effect		$
(2)		Common stock		?decreaseincreaseno effect		$
(3)		Paid-in capital in excess of par		?decreaseincreaseno effect		$
(4)		Retained earnings		?decreaseincreaseno effect		$
(5)		Total stockholders? equity		?decreaseincreaseno effect		$

(d)?Myers declares and distributes a property dividend. Myers gives one share of its equity investment (ABC stock) for every two shares of Myers Company stock held. Myers owns 10,000 shares of ABC. ABC is selling for $10 per share on the date the property dividend is declared.

(1)		Total assets		?decreaseincreaseno effect		$
(2)		Common stock		?decreaseincreaseno effect		$
(3)		Paid-in capital in excess of par		?decreaseincreaseno effect		$
(4)		Retained earnings		?decreaseincreaseno effect		$
(5)		Total stockholders? equity		?decreaseincreaseno effect		$

(e)?Myers declares a 2-for-1 stock split and issues new shares.

(1)		Total assets		?decreaseincreaseno effect		$
(2)		Common stock		?decreaseincreaseno effect		$
(3)		Paid-in capital in excess of par		?decreaseincreaseno effect		$
(4)		Retained earnings		?decreaseincreaseno effect		$
(5)		Total stockholders? equity		?decreaseincreaseno effect		$