_________________ is the capital supplied by common stockholders--capital stock, paid-in capital, retained earnings, and, occasionally, certain reserves. _______________ is the difference between the stocks par value and what stockholders paid when they bought newly issued shares. ______________ is the portion of the firms earnings that have been saved rather than paid out as dividends.

The __________________ shows how much of the firms earnings were retained in the business rather than paid out in dividends. Firms retain earnings primarily to expand the business, not to accumulate cash in a bank account. The ______________ __ reports the impact of a firms operating, investing, and financing activities on cash flows over an accounting period.

______________________ is a firms net income as reported on its income statement. Net cash flow, as opposed to accounting net income, is the sum of net income plus non-cash adjustments. ______________ is the cash flow actually available for distribution to investors after the company has made all investments in fixed assets and working capital necessary to sustain ongoing operations.