Which of the following events would lead to a decrease in a firms retained earnings, and why?Select answer from the options belowIssuance of a $10,000 note payable in exchange for cash, because notes payable are considered a liability, and an increase in liabilities will reduce a firm's retained earningsIssuance of a $10,000 note payable in exchange for cash, because notes payable are considered an expense, and an increase in expenses will reduce a firm's retained earningsPayment of $10,000 in employee salaries, because salaries are considered an expense, and an increase in expenses will reduce a firm's retained earningsPayment of $10,000 in employee salaries, because salaries are considered a liability, and an increase in liabilities will reduce a firm's retained earnings