Indicate whether the following increase, decrease, or have no effect on retained earnings:
(a) Declared cash dividend.
(b) Declared stock dividend.
(c) Recorded prior period adjustment (gain).
(d) Revalued plant assets downward.
(e) Eliminated a deficit via a quasi-reorganization.
(f) Declared a scrip dividend.
(g) Split the stock 2 : 1.
(h) Recorded a net loss.
(i) Appropriated retained earnings for plant expansion.
(j) Eliminated an appropriation.