Why B is wrong? Net income reported on the stockholder's equity comes from the income statement. The net income reported on the income statement is the same as operation income, isn't it?

And for A, I though declaring the dividends is a non cash-basis activity. Incorrect?

Knowledge Check 01 Which of the following statements about the statement of stockholders' equity are true? (Select all that apply.) Check All That Apply It reports only the cash flows relating to each of the company's stockholders' equity accounts during the accounting period. It reports the amount of operating income earned by the company during the accounting period. It reports the beginning and ending balances in each of the company's stockholders' equity accounts during the accounting period. It reports the changes in each of the company's stockholders' equity accounts during the accounting period