Which of the Following Statements Is True

Which of the following statements is true?

A) Retained Earnings represents a corporation's net income for the current period minus all dividends distributed to the firm's stockholders for the current period.
B) The dollar amounts associated with revenue, expense, and dividend transactions are stored in permanent accounts during the accounting period.
C) The Income Summary account is used to channel the balances of temporary accounts into the Retained Earnings account through closing entries.
D) Revenue and expense account balances do not change once closing entries have been posted.
E) Only temporary accounts are included in the post-closing trial balance.