Been There Used Furniture

Been There Used Furniture
Been There Used Furniture began operations on January 1, Year 1, with an initial investment of $100,000 from each of its five shareholders. During the year, the company had net income of $200,000 and paid dividends of $50,000.
-Refer to the figure Been There Used Furniture.Which of the following can be said about its dividends for the year?

A) They increased the amount of capital shares reported by the company.
B) They were part of the company's operating expense.
C) They were reported on the statement of retained earnings.
D) They were reported on the income statement.