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Effect on stockholder's equity

Transaction effect
A net loss for the year D
A stock split effected in the form of a stock divide N
A stock split in which the par per share is reduced (but not effected in the form of a stock dividend). N
Declaration of a 5% stock dividend. N
Declaration of a cash dividend D
Issue stock for non cash assets I
payment of previously declared cash dividend. N
Retirement of a common stock at a cost greater than the original issue price D
Retirement of a common stock at a cost less than the original issue price. D
Resale of treasury stock for less than carrying value. D
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