Indicate if the following events increase earnings, decrease earnings or have no impact on earnings for Dell
a. A Dell customer has filed a lawsuit for $2 million because of malfunction of Dell's products. Dell's legal counsel believes it is probable that they will have to pay something to settle the suit but cannot reasonably estimate that amount at this time.	["Decrease earnings" "Increase earnings" "No impact on earnings"]
b. Dell estimates the warranty claims associated with the products sold in the current period will equal $10 million.	["Decrease earnings" "Increase earnings" "No impact on earnings"]
c. Dell realized that the $35 million initially estimated for the cost reduction plan was too high so they reduced the total estimated cost to $35 million.	["Decrease earnings" "Increase earnings" "No impact on earnings"]