DEF Ltd. has the following ratios, Return on assets (ROA) 10 per cent; Return on equity (ROE) 16 per cent and Current ratio (CR) of 2.1. The company declared and paid $10,000 dividends. This transaction will: a. no effect on these three ratios O b. decrease ROE but have no effect on ROA or CR O c. increase ROA and ROE but decrease CR Od decrease ROA and CR but have no effect on ROE O e increase ROA and ROE but have no effect on CR