Which of the following is not a stockholders' equity account? a common stock. b. capital stock. c. retained earnings. d. accumulated depreciation. e. paid-in-capital in excess of par. paid-in capital is most likely to appear on the balance sheet of a corporation that a. has par value stock. b. has no-par value stock c. has issued stock at different dates. d. has issued stock dividends. 2. 10. retained eanings represents: a cash that is available for dividends. 8. the total net income of the firm since its beginning. c. cumulative net income of the firm since its beginning that has not been distributed to its st the form of dividends. d. net income plus gains (or minus losses) on treasury stock transactions. 11. the number of shares of a class of stock that are outstanding is: a. the number of shares authorized minus the number of shares issued. b. the number of shares authorized minus the number of shares held as treasury stock. c. the number of shares issued minus the number of shares held as treasury stock. d. the number of shares issued minus the number of shares owned by directors.