An S Corporation is subject to the Gener- al Corporation Tax and must file either. Stockholders' equity is the remaining amount of assets available to shareholders after paying liabilities.Learn how to calculate stockholders' equity. LaGuardia High School is the premiere high school for Arts and Academic education in the United States. Visit us to find news and updates directly from Monroe College. 1825 Boston Road; Bronx East. Montefiore Medical Group.