IN 2022, Hill Production , INC made a total $10,000. This amount was paid of to the four shareholders in accordance with their ownership percentages. if the corporation had not made this distribution the end of year cash account would be higher. which of the following end of the year items on the balance sheet would also be higher if the corporation HAD NOT MADE A DISTRIBUTION IN 2022?

A. Notes payable long-term.

B. Notes Payable short-term.

C. Retained earnings

D. Additional paid-in-capital