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Both Dividends and Retained Earnings are stockholders equity accounts. Why do debits and credits act in opposite ways in these two accounts? Select answer from

Both Dividends and Retained Earnings are stockholders equity accounts. Why do debits and credits act in opposite ways in these two accounts?\ Select answer from the options below\ Because decreases in Dividends and Retained Earnings have opposite effects on the Common Stock account.\ Because an increase in Dividends directly causes a decrease in Retained Earnings.\ Because an increase in Retained Earnings directly causes a decrease in Dividends.\ Because an increase in Dividends has a positive effect on the Cash account.

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