In comparison to the owners’ equity section of a corporation’s balance sheet, owners’ equity of a proprietorship or partnership: a) normally does not make a distinction between invested capital and retained earnings b) normally uses “Capital” accounts for each individual owner, rather tha a “Retained Earnings” account for all of the owners. c) normally uses a “Drawings” account for each individual owner, rather than a “Dividends” account for all the owners. d) all of the above