Answer: The correct answer is "b. No change, Increase, and Decrease".
Explanation: The declaration of a dividend in the "total assets" does not cause any change since the dividends are distributed from a "Total Stockholders" account called "profit for the period" or from previous earnings grouped into an account generally called "unassigned earnings" .
In the "Total Liabilities" it generates an increase since the creation of a debt of the company with the creditor of the dividend is formalized.
And in "Total Stockholders" it generates a decrease since those results mentioned above come out of the capital of the company.
