[Solved] All of the following are owners' equity accounts except for A) common stock. B) paid-in-capital in excess of par. C) sales. D) retained earnings. Light Micrograph: An image produced using a light microscope, allowing for the visualization of small structures not visible to the naked eye. Electron Microscope: A type of microscope that uses a beam of electrons to create an image of the specimen, allowing for much higher resolution than light microscopes. Light Microscope: An optical instrument using visible light and lenses to magnify small objects, allowing for the observation of cellular structures. Fluorescent: Exhibiting fluorescence; the ability to absorb light at one wavelength and emit it at a longer wavelength, producing a distinct glow.