please help with accounting...thank you soooo much..

Assume a $100 cash dividend is declared; 30% of the dividend is a liquidating dividend. Indicate the change in Retained Earnings and Total Equity, respectively Select one: O a. Decrease $70, Decrease $100 O b. Decrease $30, Decrease $100 O c. Decrease $100, Decrease $70 O d. Decrease $30, Decrease $30 O e. Decrease $70, Decrease $70