Retained Earnings A.Represent an amount of cash available to pay shareholders B.Represents the amount shareholders are guaranteed to receive upon...

Retained Earnings

A.Represent an amount of cash available to pay shareholders

B.Represents the amount shareholders are guaranteed to receive upon company liquidation

C.Generally consists of a company's cumulative net income less any net losses and dividends declared since its inception

D.Are never adjusted for anything other than net income or dividends