Greenland Corporation earned net income of $100,000 during the year ended December 31, 2021. On December 15 , Greenland declared the annual cash dividend on its 8% preferred st (14,000 shares with total par value of $140,000) and a $0.35 per share cash dividend on its common stock (80,000 shares with total par value of $800,000). Greenland then paid the dividends on January 4, 2022. Read the requirements. b. Journalize for Greenland Corporation the payment of the cash dividends on January 4, 2022. Did retained earnings increase or decrease during 2021? By how much? (Use a minus sign parentheses for a decrease.) Increase (Decrease) in retained earnings during 2021=