stock holders equity

A. includes the retained earnings and paid-in capital of a corporation

B. includes the paid-in capital and liabilities of a corporation

C. is equal to the amount of cash on hand in corporation

D. is reported on the income statement of a corporation

Which of the following accounts is NOT closed to retained earnings at the end of the accounting period?

A. Cash dividends

B. fees earned

C. common stock

D. stock dividends