Which of the following statements is true?

a. Accounts Receivable are a current liability on the balance sheet and reported as a current liability.

b. Dividends paid to stockholders are an expense and reduce the net income that is reported on a company's income statement.

c. Dealing with Retained Earnings, if a company pays $100 in dividends and the Net Income is $900, the balance of retained earnings reported on the balance sheet will increase for the period.

d. None of the above are correct

All of these statement are correct.