The Borio Company had an asset with an 58 book value and a $7 market value it decided to distribute the asset as a property dividend. lournal entries were made to adjust the property to market value, declare the dividend and distribute the dividend. Indicate the combined effect on the Net income and Retained Earnings, respectively, select one: a. Decrease, Decrease b. No Effect, Decreate c. No Effect, Increase d. Decrense increase e. Increase Decrease