The Cameron Co. is paying a $0.75 per share dividend today. There are 250,000 shares outstanding with a par value of $1.00 per share. As a result of this dividend,the:

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When a dividend is paid, the retained earnings account decreases, as it is the account that accumulates earnings not distributed to shareholders. In this case, the total amount of dividend paid is $0.75 x 250,000 = $187,500. Therefore, the retained earnings account will decrease by this amount. The common stock account, on the other hand, is not affected by the dividend payout, as it represents the amount of capital raised when the company sold its shares. The capital in excess of par value is also not affected by the dividend payout, as it represents the amount by which the company sold its shares above their par value.