Jensen Corporation's board of directors met on June 3 and declared a regular quarterly cash dividend of $.40 per share for a total value of $200,000. The dividend is payable on June 24 to all stockholders of record as of June 17. Excerpts from the statement of financial position for Jensen Corporation as of May 31 are presented as follows. $ 400,000 Cash Accounts receivable (net) Inventories Total current assets 800,000 1.200,000 $2,400,000 Total current liabilities $1,000,000 Assume that the only transactions to affect Jensen Corporation during June are the dividend transactions. If the dividend declared by Jensen Corporation had been a 10% stock dividend instead of a cash dividend, Jensen's current liabilities would have been Unchanged by the dividend declaration and decreased by the dividend distribution. Unchanged by the dividend declaration and increased by the dividend distribution. Increased by the dividend declaration and unchanged by the dividend distribution. Unchanged by either the dividend declaration or the dividend distribution. OA. B. C. OD