On Its 2009 Balance Sheet, Barngrover Books Showed $510 Million

On its 2009 balance sheet, Barngrover Books showed $510 million of retained earnings, and exactly that same amount was shown the following year. Assuming that no earnings restatements were issued, which of the following statements is correct?

A) Although the company lost money in 2009, it must have paid dividends.
B) The company must have had zero net income in 2009.
C) The company must have paid no dividends in 2009.
D) Dividends could have been paid in 2009, with amounts equal to the earnings for the year.