During 2020, Fox Co. had 10,000 common shares authorized with 8,000 issued and 7,000 outstanding. At year-end Fox declares $10 per share in dividends with 70% paid at declaration and 30% paid next year. What are the financial statement effects of Fox's entry ondeclaration?

Group of answer choices

A: DL: ISE: NENI: NECFs: D

A: DL: ISE: DNI: DCFs: D

A: DL: DSE: DNI: DCFs: D

A: DL: ISE: DNI: NECFs: D

I: increase, D: Decrease