On Its 2014 Balance Sheet, Barngrover Books Showed $510 Million

On its 2014 balance sheet, Barngrover Books showed $510 million of retained earnings, and exactly that same amount was shown the following year in 2015. Assuming that no earnings restatements were issued, which of the following statements is CORRECTσ

A) dividends could have been paid in 2015, but they would have had to equal the earnings for the year.
B) if the company lost money in 2015, they must have paid dividends.
C) the company must have had zero net income in 2015.
D) the company must have paid out half of its earnings as dividends.
E) the company must have paid no dividends in 2015.