The following shareholders equity accounts are reported by Laramie Inc. on January 1, 2018:

Preferred shares ($6 cumulative, 6,600 issued)		$660,000
Common shares (532,000 issued)		4,256,000
Retained earnings		2,081,000
Accumulated other comprehensive income		23,000

The following selected transactions, given in chronological order, occurred during the year:

1.		Reacquired and retired 21,000 common shares for $12 per share.
2.		Issued 9,500 common shares for $14 per share.
3.		Issued 5,400 common shares in exchange for equipment. The fair value of the shares was $14 per share. The current value of the equipment could not be reliably determined.
4.		Issued 1,000 preferred shares for $100 per share.
5.		The annual preferred share cash dividend was declared and paid during the year.
6.		Determined that the company had an other comprehensive loss of $5,400 arising from the reversal of a previously recorded revaluation gain on land.

For each of the above transactions, indicate its impact on the items in the table that follows. Indicate if the item will increase or decrease, and by how much, or if there will be no effect.

Shareholders' Equity Share Capital Accumulated Other Preferred Comprehensive Common Retained Assets Liabilities Shares Shares Earnings Income 1 2 3 4. 5. 6 4