44) Match each of the following items with the appropriate definition. Each item should be used only once.
a.contra-equity account
b.stock split
c.shareholders’ equity
d.return on equity
e.retained earnings
f.shareholders
g.earnings per share
h.stock dividends
i.paid-in capital
______ 1. A corporation’s distribution of new shares of stock to current shareholders
______ 2. The division of the current shares’ par value by some number, to increase the number of shares
______ 3. The amount of earnings kept in a company
______ 4. The total value of the ownership rights to a corporation
______ 5. Net income divided by average shareholders’ equity
______ 6. A company’s net income, less preferred dividends, divided by the weighted average common shares outstanding
______ 7. Treasury stock is this type of an account because its balance is deducted to arrive at total shareholders’ equity
______ 8. Owners’ contributions to a firm
______ 9. Owners of a corporation