Daniel, the Owner of a Bookstore, Decides to Reinvest His

Multiple Choice

Daniel, the owner of a bookstore, decides to reinvest his personal profits from the current fiscal year toward renovating the store and expanding its inventory. In the context of owners' equity, the profits that Daniel reinvests in the bookstore are called:

A) bonus shares.
B) retained earnings.
C) current liabilities.
D) equity releases.