Which of the following is a correct statement concerning the reporting of stockholders equity on the balance sheet?

A. Common stock is presented before preferred stock.

B. Three classifications are reported in paid-in capital: capital stock, additional paid-in capital, and treasury stock.

C. The paid-in capital section includes capital stock and additional paid-in capital.

D. Additional paid-in capital represents the total amounts received from the issuance of stock since the company began.