pic 7: Manufacturing Accounting Retained earnings: Select one: O a. Generally consists of a company's cumulative net income less any net losses and dividends declared since its inceptio O b. Can only be appropriated by setting aside a cash fund. Oc. Represent an amount of cash available to pay shareholders. Od. Are never adjusted for anything other than net income or dividends. Oe. Represents the amount shareholders are guaranteed to receive upon company liquidation.