During the year, Decker Corporation reported Net income of $1,930.6 million and paid dividends of $661.8 million. Which of the following describes how these transactions would affect Deckers equity accounts? (in millions)

Select one:

a. Increase earned capital by $1,268.8

b. Increase contributed capital by $1,930.6 and decrease earned capital by $661.8

c. Decrease contributed capital by $661.8 and increase earned capital by $1,930.6

d. Increase contributed capital by $1,268.8

e. None of the above