Assume a $100 cash dividend is declared; 70% of the dividend is a liquidating dividend. Indicate the change in Retained Earnings and Additional Paid-in-Capital, respectively. Select one: oa. Decrease $30, Decrease $70 b. Decrease $30. Decrease $100 . Decrease $100, Decrease $70 d. Decrease $30, Decrease $30 O e Decrease $70, Decrease $70 o