Which of the following statements is correct? O A firm can show a large amount of retained earnings on its balance sheet yet need to borrow cash to make required payments. O Total common stockholders' equity on a balance sheet includes paid in capital and retained earnings less accumulated depreciation. O Retained earnings on a balance sheet indicates the amount of cash that is available for paying dividends. If a firm reports a loss on its income statement in a given year, then the retained earnings account as shown on the balance sheet will be negative for that year.