Which of the Following Is the Correct Order of Accounts

Multiple Choice

Which of the following is the correct order of accounts in the stockholders' equity section of the balance sheet? (Assume preferred stock is issued at par.)

A) Common stock, Preferred stock, Paid-in capital in excess of par, Retained earnings.
B) Common stock, Paid-in capital in excess of par, Preferred stock, Retained earnings
C) Preferred stock, Paid-in capital in excess of par, Common stock, Retained earnings
D) Preferred stock, Common stock, Paid-in capital in excess of par, Retained earnings