Which of the Following Statements Is True

Which of the following statements is true?

A) If revenues are less than expenses,the company has a net loss and retained earnings decreases.
B) If revenues are greater than expenses,the company has net income and contributed capital increases.
C) If revenues are less than expenses,the company has a net loss and contributed capital increases to balance off the loss.
D) If revenues are greater than expenses,the company has net income and retained earnings decreases.