On August $1,$ Denesik Limited paid a $$81,000$ cash dividend. How is Denesik Limited's accounting equation effected?

Increase Assets $$81,000$; Decrease Retained Earnings $$81,000$

Decrease Assets $$81,000$; Decrease Retained Earnings $$81,000$

Increase Assets $$81,000$; Increase Retained Earnings $$81,000$

Decrease Assets $$81,000$; Increase Retained Earnings $$81,000$