Increase / Decrease / No effect

Contrast the effects of the (a) declaration date, (b) record date, and (c) payment date for a cash dividend on a company's (1) assets, (2) liabilities, (3) share capital, (4) retained earnings, (5) total shareholders' equity, and (6) number of shares. (a) Declaration date (b) Record date (c) Payment date (1) Assets (2) Liabilities > > (3) Share capital (4) Retained earnings (5) Total shareholders' equity