In most states, par value of issued shares represents:

	Legal capital.
	Corporate capital.
	Noncontrolling capital.
	No par capital.

In consolidated financial statements:

	The parent's and subsidiary's financial statements are reported on a separate basis.
	The parent's and subsidiary's financial statements are reported on a combined basis.
	Financial statements are reported on an industry wide basis.
	None of the above.

In comparison to the owners' equity section of a corporation's balance sheet, owners' equity of a proprietorship or partnership:

	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 owners.
	normally uses a "Drawings" account for each individual owner, rather than a "Dividends" account for all of the owners.
	all of the above.