All of the following are true regarding Owners' Equity except:

Owners' Equity accounts represent the net worth of a business, and are oniy

increased by an investment in the business.

Owners Equity accounts are decreased by net losses and dividends.

Owners' Equity accounts are increased by owners' investments in the business

and net profits retained in the business rather than paid out in dividends.

Owners Equity is calculated as Assets $=$ Liabilities $+$ Owners' Equity.