Alpha Co. is paying a $72 per share dividend today. There are 138,000 shares outstanding with a par value of $1 per share. As a result of this dividend, the: O retained earnings will decrease by $99.360. O common stock account will decrease by $99,360 O retained earnings will decrease by $138,000. O common stock account will decrease by $138,000. O capital in excess of par value account will decrease by $38.640