12) Dividends Payable is classified as a a. long-term liability. b. contra stockholders' equity account to Retained Earnings. c. current liability. d. stockholders' equity account. 13) A small stock dividend is defined as a. less than 30% but greater than 25% of the corporation's issued stock. b. between 50% and 100% of the corporation's issued stock. more than 30% of the corporation's issued stock. d. less than 25% of the corporation's issued stock. c