The Looper River Company makes three adjusting entries at 12/31: Depreciation $100 Accrued Revenue $75 Declaration of Cash Dividend $60 Indicate the net effect of these three entries on Net Income and Working Capital, respectively: Select one: a. Increase $15, Increase $115 b. Decrease $85, Increase $15 c. Increase $15, Decrease $85 d. Decrease $25, Decrease $85 e. Decrease $25, Increase $15