Retained earnings: Multiple Choice Generolly consists of a compony's cumulative net income less any net losses and dividends declared since its inception. Can only be appropriated by setting aside a cash fund Represent an amount of cash available to pay sharehold Can only be appropriated by setting aside a cash fund Represent an amount of cash available to pay shareholders 10 Are never adjusted for anything other than net income or dividends Represents the amount shareholders are guaranteed to receive upon company liquidation