The Balance in the Retained Earnings Account Is Affected by the Transfer

The balance in the retained earnings account is affected by the transfer to that account of:
I Issued share capital
II Dividends paid or provided for
III Transfers to or from other reserve accounts
IV Changes in accounting policies and errors

A) II and III only;
B) I, II and III only;
C) II, III and IV only;
D) I, II, III and IV.