Alpha Inc. earned positive net income in all 12 months of 2017. However, its retained earnings balance at year-end was $10 million lower than it was at the start of the year. This is most likely explained by: O Alpha's accountant committed fraud in the amount of $10 million O A decrease in Alpha's sales that more than offset the increase in net income O Alpha's operating cash flow was negative $10 million or higher O Alpha paid out dividends that were exactly $10 million higher than its net income for the year Rack Question M