During fiscal 2013, S. B. and Decker reported Net income of $490.3 million and paid dividends of $307.1 million. Which of following describes how these transactions would affect S.B. and Deckers equity accounts? (in a million).

a) Increase contributed capital capital by $490.3 and decrease earned capital by $307.1

b) Decrease contributed capital by $307.1 and increase earned capital by $490.3

c) Increase contributed capital by $183.2

d) Increase earned capital by $183.2

e) None of the above