The first item appearing on the statement of stockholders' equity is

A) net income
B) the ending balance of retained earnings
C) dividends
D) the beginning balance of retained earnings

Statement of Stockholders' Equity

A financial statement that shows changes in the ownership interest of a company's shareholders, including contributions, distributions, and earnings.

Retained Earnings

The segment of net earnings that is not paid out as dividends but instead kept by the corporation for reinvestment in its primary operations or for debt repayment.