a. Indicate on the blanks below the effect (I = increase, D = decrease, NE = no effect) of the entry to record the declaration of a common stock dividend on each of the items listed.
b. Indicate on the blanks below the effect (I = increase, D = decrease, NE = no effect) of the entry to record the distribution of a (previously declared and recorded) common stock dividend on each of the items listed.

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