Dividend are portion of net income that company pays to its shareholder. total Net inocme is divided in two parts, one part is paid to its shareholder as dividend and other part company keep with itself as retained earnings. Balance sheet is represent what comapny owns and what its owes at one point of time.usually On the balance sheet, the firm’s assets are listed in order of their liquidity. most liquid assets are reported first and least liquid in last. Option (D) is correct answer. Solution Dividend are portion of net income that company pays to its shareholder. total Net inocme is divided in two parts, one part is paid to its shareholder as dividend and other part company keep with itself as retained earnings. Balance sheet is represent what comapny owns and what its owes at one point of time.usually On the balance sheet, the firm’s assets are listed in order of their liquidity. most liquid assets are reported first and least liquid in last. Option (D) is correct answer..