1. Mune Company recorded journal entries for the declaration of $250,000 of dividends, the $160,000 increase in accounts receivable for services rendered, and the purchase of equipment for $105,000. What net effect do these entries have on stockholders' equity? a. Decrease of $355,000 b. Decrease of $195,000 c. Decrease of $90,000 d. Increase of $55.000