Which of the following describes one of the relationships between Income Statement and Shareholders' Equity?

A. There is no direct relationship between Income Statement and Shareholders' Equity

B. If the sum of Income Statement results in a negative amount, this is added to Common Stock at the end of the firm's year

C. If the sum of Income Statement results in a positive amount, this is subtracted from Retained Earnings at the end of the firm's year

D. If the sum of Income Statement results in a negative amount, this is subtracted from Additional Paid-In Capital at the end of the firm's year

E. If the sum of Income Statement results in a positive amount, this is added to Retained Earnings at the end of the firm's year