True Technologies Ltd. has total assets of $2,125,000 and total liabilities and shareholders' equity of $2,125,000. Liabilities total $175,000, the common share balance is $1,200,000 and the retained earnings balance is $750,000. The number of common shares is 100,000 and the current fair value of a common share is $12. Which of the following actions would result in a decrease of $60,000 to total assets? a cash dividend of $0.60 per share a stock dividend of 6% a 3-for-5 reverse stock split a 3-for-5 stock split