Need help figuring out these accounting questions. Please help.

Maso Company recorded journal entries for the deciaration of $150,000 of dividends, the $96,000 increase in accounts receivable tor services rendered, and the purchase of equipment for $53,000. What net effect do these entries have on owners equity? Select one: 4. Decrease of $213,000. B. Decrease of $117,000. C. Decrease of $54,000. 2. increase of 533,000