I just need answers. No calculation

Question 12 (1 point) Listen Which of the following statements is true about the declaration and issuance of a common stock dividend? There will be no change in the company's retained earnings The company's total assets and total shareholders' equity will decrease. The company's retained earnings and total shareholders' equity will increase. There will be no change in the company's assets, liabilities or total shareholders' equity. The company's total shareholders' equity will decrease and the related common stock account will increase. Question 13 (1 point) Listen On January 1, 2021, Climbx, a public company, bought government land for an outdoor climbing and bouldering park, recording a cost of $385,000. As a legal condition for the use of the land, the company must return it to its previous condition when they close the park. ClimbX estimates that at the end of twenty years, when they intend to close the park, it will cost $150,000 to return the park to its previous condition. The company uses an interest rate of 5% to estimate obligations. Which of the following statements is false? The legal condition is referred to as a decommissioning or site restoration obligation ClimbX will include the expected future value of $150,000 in a separate liability account at January 1, 2021, possibly called decommissioning or site restoration obligation. ClimbX will use the effective interest method to expense the cost of the obligation over the next 20 years. The legal condition will require ClimbX to record a liability on January 1, 2021