Which of the following statements best describes the statement of changes in equity?

	a.	It shows how much of net income is retained within the business.
	b.	It shows how much of net income flows to the balance sheet equity account.
	c.	For investor-owned businesses, it shows how much of net income is paid out as dividends.
	d.	Statements a and c are both correct.
	e.	Statements a, b, and c are all correct.