________ explains changes in the stockholders' claim on the business's assets from net income or loss and dividends over a period of time.

Stockholders' Claim

The rights of shareholders to a company's assets, typically after debts have been paid.

Net Income

Net Income is the total profit of a company after all expenses, including taxes and operating costs, have been deducted from total revenue.

Dividends

Rephrased: Payments made by a corporation to its shareholders, usually as a distribution of profits.