Complete financial statements for each of the individual component units except the Riverside Municipal Improvement Corporation and Riverside. Capital assets, which include property, plant, equipment, and infrastructure assets (e.g.Capital stock is the number of common and preferred shares that a company is authorized to issue, and is recorded in shareholders' equity. Management believes that the Company has sufficient working capital to maintain its operations and activities for the current fiscal year. Details of owner's equity can be found in the last section of a company's balance sheet and in a separate statement of equity. Discuss the use of a balance sheet and ratios to assess liquidity and solvency. The par value of the additional shares sold appears on the balance sheet under "outstanding shares. " Other capital (increase). The largest cities in the County are Riverside (the County seat) with a population of 325,860, Moreno. The preparation of financial statements in conformity with accounting principles generally accepted in the United States ("U.