All else equal, which of the following would result in a LOWER number at the bottom line of a Retained Earnings Statement? (select all that apply, i.e. just one or as many as all of them) The company reporting a net loss on the income statement instead of net income The discovery of a material error that understated the previous year's cost of goods sold Dividends paid during the year The discovery of a material error that understated the previous year's net income