The declaration and issuance of a dividend on shares of common stock:

The declaration and issuance of a dividend on shares of common stock: 



A. Has no effect on assets, liabilities, or total shareholders' equity.
B. Decreases total shareholders' equity and increases common stock.
C. Decreases assets and decreases total shareholders' equity.
D. Does not change retained earnings or paid-in capital.




Answer: A


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