Which Inference May Be Considered Incorrect Concerning the Statement of Retained

Which inference may be considered incorrect concerning the Statement of Retained Earnings?

A) Retained earnings of $350,500 will appear on the balance sheet as of December 31,2013.
B) The net income in the above statement came from the income statement for the year ending December 31,2013.
C) Dividends are shown in parentheses because they are distributions made by a company to its stockholders as a return on their investment.
D) Retained earnings represents the amount of cash at the end of 2013.