Retained Earnings at the End of a Financial Year Are

Retained earnings at the end of a financial year are:

A) The amount of cash held in the business at year end that has not been utilised in the running of the business.
B) The balance of owners' equity.
C) Capital contributed by owners plus profits (or minus any losses incurred) minus any drawings taken by owners.
D) The sum of all yearly profits made since the business began less any losses incurred in any year of operation.
E) The retained earnings balance from the previous period plus the current period's profit (or minus current period losses) less any dividends paid out to shareholders.