TB MC Qu. 02-20 All of the following are true... All of the following are true regarding Owners' Equity except. Multiple Choice Owners' Equity accounts represent the net worth of a business, and are only increased by an investment in the business. Owners' Equity accounts are decreased by net losses and dividends. Owners' Equity accounts are increased by owners' investments in the business and net profits retained in the business rather than paid out in dividends. Owner's Equity = Assets - Liabilities