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Question 4: (12 marks) On January 1, 20X9, Polar Bear Corp., a publicly traded company, had these shareholders' equity accounts: Common shares (Unlimited number of shares authorized, 500,000 issued) $1,000,000 Contributed surplus $5,000 Retained earnings 6,000,000 For each of the following transactions, identify whether the listed balance sheet accounts will increase (+), decrease (+), or not be impacted (NA). Date Transaction Common Shares ($) Contributed Surplus (5) Retained Earnings (S) January 15th Issued 100,000 common shares for $2.00 per share Increase NA NA February 6th Reacquired 80,000 common shares for $3.00 per share Decrease Decrease Decrease March 19th Performed a 3-for-1 stock split NA NA June 10th Declared a 2% stock dividend (market value was $3.05 per share) NA Decrease June 30th Date of record for stock dividend above (market value was $3.10 per share) NA NA July 7 Distributed stock dividend above (market value was $3.12 per share) Increase NA August 21" Reacquired 50,000 common shares for $1.00 per share Decrease Increase NA August 31" Paid a cash dividend of $5.00 per share NA NA Decrease