Capital stock is the number of common and preferred shares that a company is authorized to issue, and is recorded in shareholders' equity. Balance Sheet, the Total Assets is used as the base amount.Capital structure represents debt plus shareholder equity on a company's balance sheet. It is my pleasure to present the City of San Antonio's (City) Annual Comprehensive Financial Report (ACFR) and. Solved: Working on an scorp balance sheet and I'm not sure if I'm entering Capital Stock and Additional PaidIn Capital correctly. Step nine — Record the value of your capital stock, retained earnings, and any additional paid-in-capital. Note: If the stock has no par value, but does have a stated value, then the stock is recorded in the same manner as par value stock. A bank balance sheet is a key way to draw conclusions regarding a bank's business and the resources used to be able to finance lending. For more detail on capital assets, refer to Note 3 on page 31 in the financial statements. Operating expenses are presented by.