11. Which of the following is a TRUE statement? A) Subscribed capital stock is considered to be issued capital stock, even though it is not entitled to the benefits of fully participating capital stock. B) Fractional-share rights outstanding will eventually expire if they are not bought or sold in the marketplace by investors. C) Additional paid-in capital represents shareholders' equity that has been accumulated but for which no capital stock has been exchanged. D) All the above are true. E) None of the above is true