Match Each Item/event Pair Below with the Indicated Change in the Item

Multiple Choice

Match each item/event pair below with the indicated change in the item. An individual classification may be used more than once, or not at all. For each dividend, assume that both declaration and payment or distribution has occurred.
Classifications
-Item                 Event
Total retained earnings   Cash dividend

A) Item increases
B) Item decreases
C) Item is unchanged
D) Direction of change cannot be determined