Which of the following is not an owner's equity account?

A. Common stock.

B. Capital stock.

C. Retained earnings.

D. Accumulated depreciation.

E. Paid-in-capital in excess of par.

Additional paid-in capital is most likely to appear in the balance sheet of a corporation that: A. has par value stock. B. has no-par value stock. C. has issued stock at different dates. D. has issued stock dividends.

When common stock has a par value: A. the liability of the stockholders is limited to the par value. B. there will probably be additional paid-in capital in the balance sheet. C. the market value of the stock will be higher than if there is no par value. D. the paid-in capital will equal the par value of the number of shares issued.