[Solved] Structures at the synapse may be viewed with A) optogenetics. B) a light or electron microscope. C) the naked eye. D) a CT scanner. Dividends Declared: Profits distributed by a company to its shareholders, usually determined by the company's board of directors. Statement of Retained Earnings: A financial document showing how a company's retained earnings have changed over a period due to dividends and earnings. Expense Account: An expense account refers to a ledger account that tracks money spent or costs incurred in a business's operational activities. Retained Earnings: The portion of net income that is not distributed to shareholders as dividends but is retained by the company to be reinvested in its core business or to pay debt.