Stockholders' equity

A) is usually equal to cash on hand
B) includes paid-in capital and liabilities
C) includes retained earnings and paid-in capital
D) is shown on the income statement

Stockholders' Equity

The residual interest in the assets of a corporation that remains after deducting its liabilities.

Paid-In Capital

Paid-in capital represents the funds raised by a company through the issuance of shares to shareholders, exceeding the par value of the shares.

Retained Earnings

The portion of net income that is retained by a company rather than distributed to its owners as dividends.