[单选题]The retention ratio can be computed as: A. 1 − Plowback ratio. B. Change in retained earnings/Cash dividends. C. 1 + Dividend payout ratio. D. (Change in retained earnings + Cash dividends./Net income. E. 1 − (Cash dividends/Net income.. Difficulty: 1 Easy Topic: Financial planning basics Learning Objective: 04-01 Apply the percentage of sales method.