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 statement of retained earnings 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 retained earnings are also reported as dividend expense on the income statement.