Regarding the Real-World Format of the Statement of Stockholders' Equity

Regarding the real-world format of the Statement of Stockholders' Equity, which of the following statements is INCORRECT?

A) Retained earnings comes after the paid-in capital accounts.
B) Outstanding stock equals issued stock plus treasury stock.
C) The balance of the Common Stock account is determined by multiplying the number of shares issued by the par value per share.
D) Additional paid-in capital combines Paid-in capital in excess of par plus Paid-in capital from other sources.