accounting question

Paid in Capital means the amount of capital paid in by the owners, Retained Earnings means the profits earned and retained by the company and not yet distributed to the shareholders ( Owners ) as dividend. These two items are all belong to the owners.

Common stock means the ordinary shares issued by a limited company to the shareholders ( Owners ). The amount is normally divided into Number of Shares say, 50 with a Par Value of say, $100 each. The toal common stock value will then be $ 5,000.