Required information Problem 10-2B Record equity transactions and indicate the effect on the balance sheet equation (LO10-2, 103,104,105) [The following information applies to the questions displayed below.] Nautical has two classes of stock authorized: $10 par preferred, and $1 par value common. As of the beginning of 2021 , 150 shares of preferred stock and 1,900 shares of common stock have been issued. The following transactions affect stockholders' equity during 2021 : March 1 Issue 1,980 additional shares of comon stock for $16 per share. Apri1 1 Issue 150 additional shares of preferred stock for $29 per share. June 1 Declare a cash dividend on both comnon and preferred stock of $0.55 per share to all stockholders of recard on June 15. June 38 Pay the cash dividends declared on June i. August 1 Purchase 250 shares of common treasury stock for $13 per share. October 1 Reissue 158 shares of treasury stock purchased on August 1 for $15 per share. Nautical has the following beginning balances in its stockholders' equity accounts on January 1, 2021 Preferred Stock. \$1,500; Common Stock, \$1,900; Additional Paid-in Capital, \$18,400; and Retained Earnings, \$10,400. Net income for the year ended December 31,2021 , is $7,100 Problem 10-2B Part 2 Select whether each of the following transactions increases (+) or decreases () total assets, total liabilities, and total stockholders ty. (If none of the categories apply for a particular item, leave the cell blank.)