All of the Following Statements Are True Regarding the Appropriations

All of the following statements are true regarding the appropriations of retained earnings except:

A) Appropriations of retained earnings restrict retained earnings from future dividend payments.
B) Appropriations of retained earnings involve the restriction of cash.
C) Appropriations of retained earnings must be decided upon by the board of directors.
D) Appropriations of retained earnings do not change the amount of total stockholders' equity.