17. On its 2008 balance sheet, Sherman Books showed a balance of retained earnings equal to $510 million. On its 2009 balance sheet, the balance of retained earnings was also equal to $510 million. Which of the following statements is most correct? a. The company must have had net income equal to zero in 2009. b. The company did not pay a dividend in 2009. c. If the company's net income in 2009 was $200 million, dividends paid must have also equaled $200 million. d. If the company lost money in 2009, they must have paid a dividend. e. None of the statements above is correct