The Common stocks are stocks also known as securities that show how and who has ownership in the corporation has stockholders equity account. Thus option (c) is correct.
The common stock is a form of corporate equity ownership, a type of security. Those who own common stock have some control over the corporation and are decision makers within the company.
The advantages of common stock are that those who own them have shares in the company and make decisions. A disadvantage of common stock is the financial risk that comes with it.
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