Chapter 13, Problem 14E

To determine

Common Stock: A category of ownership is a company that has the last right on the earnings of that company as the left out portion of earnings is attributed to these stockholders.

Preferred Stock: A category of stock that provides the preference for divided and final payment to its stockholders is called preferred stock. It has fixed financial costs unlike the equity shares and usually, has no voting rights.

Treasury Stock: The portion of common stock held by company itself is called treasury stock. It is usually the result of buyback or repurchase of shares or the left out portion of common shares that was not issued to the public.

Paid in Capital: The capital which consist with par value and additional paid-in capital of the stock is known as paid-in capital. Premium amount paid by the investor is the type of paid-in capital.

Retained Earnings: The portion of net income retained by company for expansion plans and other operations is called retained earnings. It is attributable to common stockholders of the company.

To identify: The given accounts belong to which category.