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.
Should a net loss be greater than beginning retained earnings, the retained earnings can become negative, creating a deficit. The retained earnings general ledger account is adjusted every time a journal entry is made to a revenue or expense account. Retained Earnings Retained earnings are reported at the end of an accounting period as the accumulated amount of a company's prior earnings, net of dividends.