Retained earnings: are the same thing as cash. are not a part of stockholders' equity. are accumulated profits that are kept in the corporation. O represent what stockholders have invested into the corporation. Question 3 2 pts The difference between what stockholders invest and the stated value placed on stock by the board of directors is called: Paid-in Capital in Excess of Par Value-Common O Paid in Capital in Excess of Stated Value-Common Common Stock Stated Value Preferred Stock