Proceeds from a company's sale of stock to the public are included in

A) par value.
B) additional paid-in capital.
C) retained earnings.
D) par value and additional paid-in capital.
E) All of the options are correct.

Additional Paid-In Capital

The amount of money investors have paid for shares above the nominal value, reflecting the excess paid over the stated par value of the shares.

Retained Earnings

The portion of net income that is retained by a company rather than distributed to its shareholders as dividends, often used for reinvestment.