Different Types of Blood Cells and Their Roles in the Human Body. Different Types of Blood Cells and Their Roles in the Human Body Blood is a mixture of two things: cells and plasma. The heart pumps blood through the arteries, capillaries and veins to provide oxygen and nutrients to every cell of the body. The blood also carries away waste products.
Common stock and retained earnings. When a company issues common stock to raise capital, the proceeds from the sale of that stock become part of its total shareholders' equity but do not affect retained earnings. However, common stock can impact a company's retained earnings any time dividends are issued to stockholders. When a company pays dividends, it must debit that payment to retained earnings, which means its retained earnings balance will drop by the value of the dividends it has issued.
Retained earnings appears on both the balance sheet and statement of owner's equity. The balance sheet lays out all assets and liabilities at the end of a given period. Retained earnings is an asset account, as it has positive value for the company. It is also shown on the owner's equity statement along with paid-in capital, which is the value of investment shares held by company owners. Retained earnings and paid-in capital combined equal owner's equity, or the net worth of the company.