In the current year, an insurer (i) pays $10,000 to a policyholder for losses the policyholder incurred before the end of the prior year and (ii) establishes a $15,000 reserve for a second policyholders' loss incurred in the current year. What is the net effect of these two transactions on the insurer's accounts? Group of answer choices Decrease unassigned surplus by $10,000 Increase losses by $5,000 Increase loss reserves by $5,000 Decrease cash by $5,000 All of these