In the Context of Owners' Equity, Which of the Following

Multiple Choice

In the context of owners' equity, which of the following is true of retained earnings?

A) They refer to a firm's additional profits that are used for paying executive salary.
B) They are accumulated earnings reinvested in a company rather than being paid to the owners.
C) They are a firm's earnings that are kept aside for crisis management situations.
D) They refer to salaries that are withheld in case an employee is involved in fraudulent activities.