In Comparison to the Stockholders' Equity Section of a Corporation's

In comparison to the stockholders' equity section of a corporation's balance sheet, owners' equity of a proprietorship or partnership:

A) normally does not make a distinction between invested capital and retained earnings.
B) normally uses "Capital" accounts for each individual owner, rather than a "Retained Earnings" account for all of the stockholders.
C) normally uses a "Drawings" account for each individual owner, rather than a "Dividends" account for all of the stockholders.
D) all of these.