What are the 2 parts of stockholders' equity divided into?

The two main categories of Stockholder's Equity are Capital Stock and Retained Earnings.

Capital stock is the initial amount of money invested into the firm by its owners. The way the capital stock is structured depends on whether the firm is incorporated or not, and if it is, whether the corporation is publicly or privately held.

Retained earnings is the cumulative income a company earns and decides to invest back into the firm (as opposed to paying it out as dividends to the owners). In any given year, Retained Earnings is equal to the last year's retained earnings plus current year net income, minus any dividends paid out to the owners.