EX 13-21 Effect of cash dividend and stock split

Indicate whether the following actions would (+) increase, (–) decrease, or (0) not affect Indigo Inc.’s total assets, liabilities, and stockholders’ equity:

Stockholders’

Assets

Liabilities

Equity

(1) Authorizing and issuing stock certificates

in a stock split

(2) Declaring a stock dividend

(3) Issuing stock certificates for the stock

dividend declared in (2)

(4) Declaring a cash dividend

(5) Paying the cash dividend declared in (4)