Step 3: Classify Shareholders' Equity Shareholders' equity, also known as owner's equity in private companies, is what is left of the company's assets after all of its liabilities are netted out. It consists of: i.) Common stock: The par value of shares issued to shareholders. ii.) Earnings retained: The profits that have been withheld from the realization as dividends. iii.) Paid... https://finxl.in/power-bi-classes-courses-training.html