A) Common stock reinvested in the business.
B) Revenues plus dividends and expenses.
C) Earnings not distributed to owners.
D) Financing from creditors and stockholders.
Answer: C
Explanation: The statement of stockholders' equity represents the change during a year in the
amount of financing provided by owners of the business and earnings not distributed to owners.
Which of the following is represented by elements of the statement of stockholders' equity?
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