Assuming the same facts as in Question 4, and if Rubsam on 12/30 declared a total dividend of $300 to shareholders of record on that date, a. The most likely estimate of Rubsam's total assets at 12/31 should be closest to: b. The declaration of the dividend would most likely result in a(n) i. Decrease in liabilities ii. Decrease in Equity iii. No change to liabilities and equity iv. An increase in liabilities and a decrease in equity