Match the following stockholders' equity concepts to the appropriate term (a–h). a.cash dividend b.date of record c.Stock Dividends Distributable d.date of declaration e.treasury stock ...

Match the following stockholders' equity concepts to the appropriate term (a–h).

a.cash dividend

b.date of record

c.Stock Dividends Distributable

d.date of declaration

e.treasury stock

f.preferred stock

g.date of payment

h.Paid-In Capital in Excess of Par

202.Equity account reflecting shares “owed” to stockholders

203.Shares of common stock that were issued and then reacquired by a company

204.Owners of this class of stock are entitled to receive dividends first

205.Cash distribution of a company’s earnings to stockholders

206.Account used when shares are issued for an amount greater than par value

207.The day of the event that creates a liability to company

208.The date that is used to determine the owners of stock who will receive the current dividend

209.The date when dividends are actually distributed to stockholders