stock dividends and gains or losses from the sale of treasury stock.
net income or loss, and the issuance of stock at an amount in excess of par value.
In comparison to the stockholders' equity section of a corporation's balance
sheet, owners' equity of a proprietorship or partnership:
normally does not make a distinction between invested capital and retained earnings.
normally uses "Capital" accounts for each individual owner, rather than a "Retained
Earnings" account for all of the stockholders.
normally uses a "Drawings" account for each individual owner, rather than a "Dividends"
account for all of the stockholders.
all of these
The declaration of a cash dividend by the directors results in: