Assume the balance in the Retained Earnings account at January 1, 2019 is zero, and no dividends are declared in 2019. Ma debit balance of $12.000 exists in Retained Earnings after closing out revenues and expenses at the end of 2019, this indicates: 

A An increase in cash of $5,000 

B. A decrease in cash of $5,000 

C. The company had a net loss of $5,000 

D. That the company had net income of $5.000