Which of the following describes the Retained Earnings most appropriately?

A. It is the accumulated Net Profits of a company's entire history that is physically given back to the owners. For this nature, the asset of the company does not have this amount.

B. It is the Net Profit amount of one accounting period that is returned to the owners after taking out dividends.

C. It is the Net Profit amount of one accounting period that is returned to the owners before taking out dividends.

D. It is the accumulated Net Profits/Losses of a company's entire history that has been returned to the owners after taking out dividends.