我记得net income是不受dividend的影响的

可是SCHWESER PRACTICE EXAM 83页的64题：

At the end of its last fiscal year, Vintner's Supply Corp. reported retained earnings of $215,000. This year, Vintner's reported year-end retained earnings of $245,000 and net income of $20,000, paid dividens of $10,000, paid interest expense of $5,000, and received dividens of $5,000. Vintner's other comprehensive income for this year is closest to:

A  $15,000

B  $20,000

C  $25,000

答案貌似默认dividends received包括在net income中  但dividends paid不包括在net income 中   

求教！！！！！！