Use $\backslash (\backslash$mathrm$\{$I$\}=\backslash )$ Increase, $\backslash (\backslash$mathrm$\{$D$\}=\backslash )$ Decrease, or $\backslash (\backslash$mathrm$\{$N$\}=\backslash )$ No effect, to indicate the effect on retained earnings for each of the listed transactions.

Preferred stock

Investment revaluation reserve

Liabilities listed after Equity in the balance sheet $($statement of financial

position$)$

Accumulated other comprehensive income

Asset revaluation reserve

Share premium

Equity listed after Liabilities in the balance sheet $($statement of financial

position$)$

Share premium

Net gains $($losses$)$ on investments$-$AOCI

Paid$-$in capital$-$excess of par

Ordinary shares

Preference shares

Common stock