Bartlett Industries Bartlett Industries Began Operations on January 2, 2015, with an with an Investment

Bartlett Industries
Bartlett Industries began operations on January 2, 2015, with an investment of $50,000 by each of its two stockholders. Net income for its first year of business was $240,000. Bartlett Industries paid a total of $100,000 in dividends to its stockholders during the year.
-Read the information about Bartlett Industries. The company's dividends for the year:

A) reduce the amount of capital stock reported by the company.
B) are part of Bartlett Industries' operating costs.
C) are reported on the statement of retained earnings.
D) are an expense of Bartlett Industries.