This overview discusses in general terms several of the commonly used methods of issuing securities to raise capital in Arizona. On a company's balance sheet, common stock is recorded in the "stockholders' equity" section.Complete the Worksheet for Net Long-Term Capital Gain. Capital stock is the amount of common and preferred shares that a company is authorized to issue, according to its corporate charter. Please fill out this field. If filing a fiscal year return, fill in the period covered. Balance Sheets per Books . . . . . . . . . . 26. Customer: Hello, I am completing a balance sheet for my s corp tax return in QB's the category is Members Equity. Alternative performance measures. Form 8949 requires the details of each capital asset transaction.