Classifying Stockholders' Equity Accounts Match each of the items a through n with its proper classification 1 through 7. Stockholders' Equity Component 1. Capital stock 2. Additional paid-in capital 3. Retained earnings 4. Accumulated other comprehensive income 5. Treasury stock 6. Noncontrolling interests 7. None of the above Financial Statement Item a. Net loss b. Restriction on retained earnings c. Goodwill d. Gain from foreign currency translation adjustment e. Cash dividends declared, not paid f. Bond sinking fund g. Treasury stock, cost method h. Unrealized gain on available-for-sale debt securities i. Net income j. Correction of accounting error affecting prior years' net income k. Legal capital I. Net assets owned by investors other than the parent m. Preferred stock n. Paid-in capital in excess of par = =