What are the FS Effects of the following 12/31, year-end dividend declaration transaction:

Fox Co. declares total dividends of $200,000, with 60%properly allocated to preferred shareholders and paid on declaration date, and with the remaining 40% properly allocated to common shareholders to be paid next fiscal year on 1/15.

Group of answer choices

A: DL: ISE: NENI: NECFs: D

A: DL: DSE: DNI: NECFs: D

A: DL: ISE: DNI: DCFs: D

A: DL: ISE: DNI: NECFs: D