PART L: Equity $(9$ points$)$

The following is the Statement of Shareholders$$ Equity for Outfront Steakhouse, Inc. for the year

ended December $31,2002.$ Assume the firm has no preferred stock and all issuances $($new and from

Treasury$)$ are for cash. Round all prices to cents $($i$.$e$.,$ write $$1\mathrm{.}07,$ not $$1\mathrm{.}1,$ and not $$1\mathrm{.}074)$

a$.$ What are the financial statement effects of issuing new common stock in $2002?$