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Answer (D) is correct . The statement of retained earnings is a basic financial statement. Together with the income statement, the statement of retained earnings is meant to broadly reflect the results of operations.? The statement of retained earnings consists of beginning retained earnings adjusted for any prior period adjustment (net of tax), with further adjustments for income (loss), dividends, and in certain other rare adjustments, e.g., quasi-reorganizations. The final figure is ending retained earnings.

Answer (A) is incorrect because It omits net income, the one item that always appears on the retained earnings statement.
Answer (B) is incorrect because After-tax income (loss) is included in the statement.
Answer (C) is incorrect because After-tax income (loss) is included in the statement.