Capital stock represents:

A: The amount invested in the business by stockholders when shares of stock were initially issued by a corporation.

B: The owners' equity for a business organized as a corporation.

C: The owners' equity accumulated through profitable operations that have not been paid out as dividends.

D: The price paid by the current owners to acquire shares of stock in the corporation, regardless of whether they bought the shares directly from the corporation or from another stockholder.