The annual report for Malibu Beachwear reported the following transactions affecting stockholders’ equity: Purchased $351,000 of common stock now held in treasury. Declared cash dividends in the amount of $260,500. Paid the dividends in (b). Issued 110,000 new shares of $0.10 par value common shares for $2 per share. Closed the Dividends account. Required: Indicate the effect (+ for increase, − for decrease, +/− for increase/decrease) of each of these transactions on total assets, liabilities, and stockholders’ equity. (Leave cell blank if there is no effect.)