Which of the following transactions is represented by the diagram below? 
Definitions:
Cash Dividend
A payment made by a company out of its profits to its shareholders in the form of cash.
Stockholders' Equity
The ownership interest of shareholders in the net assets of a corporation, represented by the difference between total assets and total liabilities.
Liabilities
Financial obligations or debts that a company owes to others, such as loans, accounts payable, and mortgages.
No-Par Stock
Refers to stocks issued without a specified face value but instead are sold at a price determined by the issuing company.
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