Which of the Following Statements Is False

Which of the following statements is false?

A) A positive net income results in an increase in retained earnings.
B) The ending retained earnings balance from the retained earnings portion of the statement of stockholders' equity is reported on the balance sheet.
C) The change in the cash balance on the statement of cash flows added to the beginning cash balance equals the ending cash balance.
D) The dividends reported on the statement of stockholders' equity are also reported as dividend expense on the income statement.