The Following Question Relate to PQR, Which Has the Following

The following question relate to PQR, which has the following ratios: return on assets, (ROA) 12%; return on equity (ROE) 14%; and current ratio (CR) of 2:1.
-A company declares and pays an interim dividend.The effect of this transaction is to:

A) decrease CR,but not affect ROA and ROE
B) decrease CR,but increase ROA and ROE
C) decrease CR,increase ROA,and not affect ROE
D) have no effect.