How do you compute for total capital stock for basic corporation accounting?

Question: give the equation and example. do you have to include the subscription receiveable and subsribed capital stocks if any?

Answer:
Total Assets = Total Liablities + Equity, therefore

Total Equity (Including Retained Earnings) = Total Assets-Total Liabilities

** Shares subscribed for but not paid are listed separately as a reducing entry to equity in order to match the asset (cash).

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