Match Each Item/event Pair Below with the Indicated Change in the Item

Short Answer

Match each item/event pair below with the indicated change in the item. An individual classification may be used more than once, or not at all. For each dividend, assume that both declaration and payment or distribution has occurred.
Classifications
A. Item increases
B. Item decreases
C. Item is unchanged
D. Direction of change cannot be determined
Item Event
____ 1. Par value per share Share Split
____ 2. Total retained earnings Share Dividend
____ 3. Total equity Prior period adjustment increases last year's
net income
____ 4. Earnings per share Restriction of retained earnings
____ 5. Total retained earnings Cash dividend
____ 6. Share premium Share dividend (small)