4. During scal 2009, Black & Decker Corporation reported Net income of $132.5 million and paid dividends of $47.3 million. Which of the following describes how these transactions would affect Black and Decker's equity accounts? (in millions) A) Increase contributed capital by $132.5 and decrease earned capital by $47.3 B) Decrease contributed capital by $47.3 and increase earned capital by $132.5 C) Increase contributed capital by $85.2 D) Increase earned capital by $85.2 E) None of the above