Final answer:
The residual interest in a corporation belongs to the common stockholders, who are essentially the owners of the company, holding a claim on its assets and earnings after other obligations have been met.
Step-by-step explanation:
The residual interest in a corporation belongs to the common stockholders. These are the shareholders, people who own at least some shares of stock in a firm, and thus have a claim on part ownership. These common shares represent equity in a company and entitle the shareholders to vote on corporate matters, including the election of the company's board of directors. The board of directors helps to ensure that the firm runs in the interests of these true owners, the shareholders.
It's the common stockholders who have the last claim on assets and are the last to be paid in the event of a company's liquidation, after all debts and other obligations have been settled, and after the preferred stockholders receive their specified dividends or liquidation payments. However, in instances of profitability and financial surplus, common stockholders potentially benefit from dividends and capital gains.