Which One of These Statements Is Correct

Which one of these statements is correct?

A) Long-term debt is the residual difference between assets and liabilities.
B) Net income that is not paid out in dividends decreases retained earnings.
C) Long-term debt requires a payout of cash within a stated time period.
D) Stockholders' equity is stated at market value on the balance sheet.
E) Stockholders' equity increases as the liquidity of a firm increases.