Assume a \$700 cash dividend is declated; 70% of the dividend is a liquidating dividend, Indicate the change in Dividends Payable and Additional Paid-in-Capital, respectively? Select orie. a. Decrease $70, Decrease $100 b. Decrease $30. Decrease $100 c. Increase $100. Decrease $70 d. Decrease $30, Decrease $10 e. Increase $70,0 Decresse $70