Two of the three primary account classifications within shareholders' equity are:

a. preferred stock and retained earnings.
b. the par value of common stock and retained earnings.
c. paid-in capital and retained earnings.
d. preferred and common stock.

C. Paid-in capital and retained earnings.

Explanation:

The primary account classifications are the paid-in capital and retained earning.

Paid-in capital includes the par cost of shares and the premium paid on it.

Retained earning are the accumulated earning from the operating activities of the firm.

Preferred stock is not one of the main accounts as this can be interpreted as a liability in contrast to being the part of shareholders equity.

Option B on the other hand skips the premium or additional paid-in capital.

Hope that helps.

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answersecondary succession;