Mixed Bank 5

hi sir ,
The following extract is from the statement of profit or loss of Gearing Co for the year ended 30 April
20X8.
$
Profit before tax 68,000
Tax (32,000)
Profit for the year 36,000
In addition to the profit above:
1 Gearing Co paid a dividend of $21,000 during the year.
2 A gain on revaluation of land resulted in a surplus of $18,000.
What total amount will be added to retained earnings at the end of the financial year?
A $36,000
B $33,000
C $47,000
D $15,000

the ans is D . i dun understand why minus dividend ? dividend should be in statement on change in equity .?

thank you