189. The account used to record a premium on issued stock is titled ______________________________________________.
190. Dividend payment involves three important dates. They are ______________________, _________________________ and ____________________________.
191. The journal entry to record distribution of a cash dividend to common shareholders includes a debit to _______________________ and a credit to __________.
192. A stock dividend is never a ________________ on the balance sheet because it will never reduce _______________.
193. Holders of ______________________________ have a right to be paid both current and all prior periods' unpaid dividends before any dividend is paid to common shareholders.
194. When preferred stock is cumulative and the directors either do not declare a dividend to preferred stockholders or declare one that does not cover the total amount of cumulative dividends, the unpaid amount is called ____________________________.
195. _____________________ preferred stock has a feature that allows preferred stockholders to share with common stockholders in any dividends paid in excess of the percent or dollar amount stated on the preferred stock.
196. ____________________ preferred stock gives holders the option to exchange their preferred shares for common shares at a specified rate.
197. _____________________ preferred stock gives the issuing corporation the right to purchase or retire the stock from its holders at specified future prices and dates.
198. _________________ is a corporation's own stock that has been reacquired.