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The expanded accounting equation is Assets = Liabilities + (Owner's Capital + Revenues - Expenses - Owner's Draws) for a sole proprietorship or Assets = Liabilities + (Paid-in Capital + Revenues - Expenses - Dividends - Treasury Stock) for a corporation. The equation expands the owner's or stockholders' equity component of the basic accounting formula, which is Assets = Liabilities + Owner's or Stockholders' Equity.