13. El efecto neto de la declaracin y pago de un dividendo en efectivo (cash dividend) en los estados financieros de la corporacin es

a. disminuye total liabilities y stockholders equity.

b. disminuye total assets y stockholders equity.

c. aumenta total assets y stockholders equity.

d. aumenta total expenses y total liabilities.

13. The net effect of the declaration and payment of a cash dividend on the corporation's financial statements is to. decreases total liabilities and stockholders' equity. b. decreases total assets and stockholders' equity. c. increases total assets and stockholders' equity. d. increases total expenses and total liabilities.