What accounts should the fraud examiner look for in determining the net investment in a corporation by

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What accounts should the fraud examiner look for in determining the net investment in a corporation by a subject?

a. Stock, Paid in Surplus, Retained Earnings

b. Stock, Paid in Capital, loans from & to shareholders

c. Stock, loans from shareholder, paid in capital, retained earnings.

d. Stock, paid in capital, and retained earnings.

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