Final answer:
The correct answer is D. Accumulated depreciation is not a stockholders' equity account. Common stock, capital stock, and retained earnings are all examples of stockholders' equity accounts.
Step-by-step explanation:
The correct answer is D. Accumulated depreciation is not a stockholders' equity account. It is an contra-asset account that is subtracted from the related asset account to provide a more accurate representation of the asset's value on the balance sheet. Accumulated depreciation represents the cumulative depreciation charged against an asset over its useful life.
On the other hand, common stock, capital stock, and retained earnings are all examples of stockholders' equity accounts. Common stock refers to the shares of ownership in a corporation that are publicly traded, while capital stock is a broad term that encompasses all the shares of ownership in a corporation. Retained earnings represent the profits that a corporation has earned and retained for reinvestment or distribution to shareholders.