Select the Letter of the Term Each Statement Best Describes

Select the letter of the term each statement best describes.
-Net income that has been earned by the corporation but not paid out as dividends.

A) authorized shares
B) issued shares
C) outstanding shares
D) par value
E) additional paid-in capital
F) retained earnings
G) cumulative feature
H) participating feature
I) callable stock
J) treasury stock
K) retirement of stock
L) dividend payout ratio
M) stock dividend
N) stock split
O) market value per share
P) convertible stock
Q) book value per share