8. Which of the following is false regarding the balance sheet? A) The amount of total assets should equal the sum of the amounts of total liabilities and total shareholders' equity. B) The retained earnings balance shown on the balance sheet must agree with the ending retained earnings balance shown on the statement of shareholders' equity. C. The balance sheet reports the amount of assets, liabilities, and stockholders' equity of an accounting entity at a point in time. D. Dividends is an item on the shareholders' equity section of the balance sheet. E. Retained earnings is an item on the shareholders' equity section of the balance sheet