Which of the Following Is/are Not True

Which of the following is/are not true?

A) Firms may periodically distribute net assets generated by earnings to shareholders as a dividend.
B) Firms reduce net assets and retained earnings for the dividend distribution.
C) Retained earnings on the balance sheet provides a measure of the cumulative net assets generated by earnings in excess of dividends declared.
D) The sale of property, plant, and equipment represents the primary source of funds for most successful businesses.
E) none of the above.