Shareholders' Equity Terminology A list of terms and a list of definitions or examples are presented below. Make a list of the numbers 1 through 12 and match the letter of the most directly related definition or example with each number.

\section*{Definitions and Examples}

a. Capitalizes retained earnings.

b. Shares issued minus shares repurchased.

c. Emerson Electric will pay a dividend to all persons holding its common shares on December 15,2018 , even if they just bought the shares and sell them a few days later.

d. The accumulated earnings over the entire life of the corporation that have not been paid out in dividends.

e. Preferred share account balance divided by the number of shares issued.

f. The Province of Nova Scotia set an upper limit of \(1,000,000\) on the number of shares that Gump's Catch Inc. can issue.
g. Any changes to shareholders' equity from transactions with nonowners.
h. A right to purchase shares at a specified future time and specified price.
i. A share issue that requires no journal entry.
j. Shares that may earn guaranteed dividends.
k. On October 15, 2018, BCE announced its intention to pay a dividend on common shares.
1. A corporation purchases its own previously issued shares, the shares that it buys are.

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Terms 1. stock warrant 2. date of record 3. stated value 4. stock split 5. treasury shares 6. stock dividend 7. preferred shares 8. outstanding shares 9. authorized shares 10. declaration date 11. comprehensive income 12. retained earnings