In the stockholders' equity section, paid-in capital and retained earnings are reported and the specific sources of paid-in capital are identified.

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In the stockholders' equity section of a company's balance sheet, both paid-in capital and retained earnings are reported. Paid-in capital includes the specific sources of capital contributed by shareholders such as common stock, preferred stock, and additional paid-in capital. Retained earnings, on the other hand, represent the accumulated profits of the company that have not been distributed to shareholders as dividends.

In the Stockholders' Equity Section, Paid-In Capital and Retained Earnings