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B is corrent because an amount that is clearly identified as an appropriation of retained earnings should be shown within the stockholders’ equity section of the balance sheet.
A is incorrect because an appropriation of retained earnings should be classified within the stockholders’ equity section. An appropriation simply means that part of retained earnings is labeled as unavailable for dividends. It is not an incurred liability, although it may indicate there is a possible future liability.
C is incorrect because appropriations should not be debited to record the occurrence of a loss. This would result in incurred losses never being reported in the income statement.
D is incorrect because no part of the appropriation should be transferred to income. This would in effect cancel out the losses which should be recognized.