Use the following information to answer the next 2 questions: A company with 50,000 authorized shares of \\( \\$ 1 \\) par common stock issued 10,000 shares at \\( \\$ 10 \\) per share. Subsequently, the company declared and paid a \\( \\$ 3 \\) cash dividend per share. On the date the company declared the dividend, the market price of the shares was \\( \\$ 30 \\) per share. 14. What is the effect of the dividend on Retained Earnings? a. Retained earnings decreased b. Retained earnings increased c. Retained earnings remained the same d. None of the above 15. Refer to the previous question. By what amount did Retained Earnings change, if at all? (If the account balance or amount did not change, state your answer as \"\\$0.\")