Rodriguez Company recorded journal entries for the $180,000 increase in accounts receivable for services rendered, the declaration of $270,000 of dividends, the repurchase of $60,000 of common stock of Rodriguez company, and the payment for purchase of equipment for $310,000. What net effect do these entries have on stockholders' equity? a. Decrease of $460,000. b. Decrease of $370,000. c. Decrease of $330,000. d. Decrease of $90,000. e. Decrease of $150,000. O f. Increase of $180,000