On March 31st Rich Corp. declares a $10.0 million dividend on common equity that will be payable on April 21st. What is the impact of this declaration on Rich Corp.'s March 31st financial statements? a) Cash will decrease by $10.0 millian b) Short term liabilities will increase by $10.0 million c) Short term assets will decrease by d) Retained earnings will increase by $10.0 million $10.0 million e) Net income to common will be f) Investing activities will increase by $10.0 million reduced by $10.0 million g) Dividends are already after-tax and h) None of the above therefore not impact