Income Statement and Retained Earnings

Direct Impact on Retained Earnings

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Question

Which of the following items that are reported on an income statement will directly affect the retained earnings from one accounting period to another?

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A. B. C. D. E.

B

Only the payment of dividends will directly affect the change in a company's retained earnings from one accounting period to another. The change in retained earnings consists of a company's beginning retained earnings, plus net income, minus cash dividends paid and the repurchase (not sale) of stock.