In the chart below, assign the directional effect (I = increase, D = decrease, or NE = no effect) of each of the following six transactions on the components of the book value of common shareholders' equity.
a. Issuance of $1 par value common stock at an amount greater than par value.
b. Donation by a governmental unit to a corporation.
c. Cash dividend declared.
d. Previously declared cash dividend paid.
e. Property dividend declared and paid.
f. Large stock dividend declared and issued.
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