A Corporation Declared a Dividend, a Portion of Which Was

A corporation declared a dividend, a portion of which was liquidating. How would this distribution affect each of the following?

$$\begin{array}{l}~~~~~~~~~~\text { Contributed}\\~~~~~~~~~~~~\text {\(\underline{\text{ Surplus }}\)~~~~~~~~~~~~ \(\underline{\text{ Retained Earnings }}\) }\\\begin{array} { l r l } \text { A) } & \text { decrease} & ~~~~~~~~~~~~\text { no effect } \\\text { B) } & \text {decrease } &~~~~~~~~~~~~ \text { decrease } \\\text { C) } & \text { no effect } &~~~~~~~~~~~~ \text { decrease } \\\text { D) } & \text { no effect } & ~~~~~~~~~~~~\text { no effect}\end{array}\end{array}$$