The Retained Earnings account is comprised of

A) cash retained in the business.
B) cash reinvested in the business by shareholders.
C) the cumulative earnings less dividends since the inception of the corporation.
D) the earnings of the corporation for the current year.

Retained Earnings Account

A component of shareholders' equity that represents the accumulated portion of net income that a company has not distributed to shareholders as dividends.

Cumulative Earnings

The total amount of profit a company has earned over a specific period, often used to assess profitability trends.

Inception

The beginning point or establishment of an activity, agreement, or document.