The net income of Hendley, Inc. for the year is

$ 30 comma 000

.

The dividends declared during the year were

$ 36 comma 000

.

Which of the following statements is true?

A.

Retained Earnings account decreases by

$ 6 comma 000

.

B.

Retained Earnings will remain the same.

C.

Retained Earnings account decreases by

$ 30 comma 000

.

D.

Retained Earnings account increases by

$ 36 comma 000

.