comparison to the stockholders' equity section of a corporation's balance sheet, owners' equity of a proprietorship or partnership: Multiple Choice normally does not make a distinction between invested capital and retained earnings. normally uses "Capital" accounts for each individual owner, rather than a "Retained Earnings" account for all of the stockholders. normally uses a "Drawings" account for each individual owner, rather than a "Dividends" account for all of the stockholders. All of these answers are correct