On September 19, 2022, Microsoft declared a quarterly dividend of $0.68. What is the effect of this dividend declaration on the balance sheet on this date? a) There is no impact on the balance sheet at this time. The balance sheet will be impacted when the dividend is paid on December 8. b) Liabilities increase and stockholders' equity decreases. c) Assets decrease and stockholders' equity decreases. d) Only stockholders' equity decreases.