Which type of account is increased with a debit but represents a decrease in retained earnings?

Question

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Dividends are distributions of earnings to shareholders and reduce the amount of retained earnings in a company's financial statements. When a company declares and pays out dividends, it would record a debit to the dividends account and a credit to its cash account. This results in a decrease in retained earnings, which is a part of stockholders' equity. None of the other accounts listed (liability, asset, revenue) would result in a decrease in retained earnings with a debit.

Which Type of Account Is Increased with a Debit but Represents