Indicate whether each of the following statements about retained earnings is true or false.

$\backslash$table$[[,,],[$a$),$A dividend paid to stockholders decreases retained earnings.,$],[$b$),$Issuing common stock for cash increases retained earnings.,$],[$c$),$The amount of net income for a period must equal retained earnings.,$],[$d$),$The purchase of a truck decreases retained earnings.,$],[$e$),$Net income increases retained earnings.,$]]$