In the Space Provided,indicate the Effect of the Dividend Transactions

In the space provided,indicate the effect of the dividend transactions on each account listed by writing the amount and whether the account would be increased or decreased.The company has 10,000 shares of $1 par value common stock authorized and 8,000 shares issued.In instances where there is no effect on that account,place an X in the box.
$$\begin{array} { | l | l | l | l | l | } \hline { \text { Item } } & \begin{array} { l } \text { Common } \\\text { Common } \\\text { Stock }\end{array} & \begin{array} { l } \text { Stock } \\\text { Dividend } \\\text { Distributable }\end{array} & \begin{array} { l } \text { Paid-In } \\\text { Capital- } \\\text { Common }\end{array} & \begin{array} { l } \text { Retained } \\\text { Earnings }\end{array} \\\hline \text { a. } \quad \begin{array} { l } \text { May 1, declared cash dividend } \\\text { totaling } \$ 2,000 .\end{array} & & & & \\\hline \text { b. } \quad \begin{array} { l } \text { May 15, paid the cash dividend } \\\text { declared on May } 1 .\end{array} & & & & \\\hline \text { c. } \quad \begin{array} { l } \text { May 25, declared a 10\% stock } \\\text { dividend when the market price } \\\text { of the stock was } \$ 8 .\end{array} & & & & \\\hline \text { d. } \begin{array} { l } \text { May 30, distributed the stock } \\\text { dividend. }\end{array} & & & & \\\hline \text { e. } \quad \begin{array} { l } \text { June } 15 , \text { declared a 2-for-1 stock } \\\text { split. }\end{array} & & & & \\\hline\end{array}$$