During fiscal 2010, SFR Corporation reported revenues of $162.5 million, expenses of $30 million and paid dividends of $25 million.Which of the following describes how these transactions would affect SFR's equity accounts? (in millions)

Select one:

a.Increase contributed capital by $162.5 and decrease earned capital by $55

b.Decrease contributed capital by $30 and increase earned capital by $162.5

c.Increase earned capital by $132.5

d.Increase earned capital by $107.5

e.None of the above