10 (20 Points) Match the items below by entering the appropriate code letter in the space provided. A. Declaration date B. Market interest rate C. Payout ratio D. Maturity date E. Bond certificate F. Cumulative dividend G. Face value H. Legal capital 1. Treasury stock J. Premium on bonds payable 1. Occurs when the contractual rate of interest is more than the market rate of interest. 2. A legal document that indicates the face value of the bonds and other data. 3. The rate investors demand for loaning funds to a corporation. 4. The amount that must be retained in the business for the protection of creditors. 5. The time that the final payment on a bond is due from the bond issuer. 6. The date the board of directors formally declares a dividend. 7. Amount of principal due at the maturity date of the bond. 8. Preferred stockholders have a right to receive current and unpaid prior-year dividends before common stockholders receive any dividends. 9. Measures the percentage of earnings distributed in the form of dividends to common stockholders. 10. Corporation's own stock that has been reacquired by the corporation but not retired