2 points 39) When a corporation calls in its outstanding shares and issues more than one new share in exchange for each old share, this is a: A) Share split B) Share dividend C) Reverse share split OD) Liquidating dividend. O E) Cash dividend. 40) The current portion of long-term debt: * 2 points OA) Refers to the part of long-term debt that is due within one year. OB) Will be a known amount. OC) Must be disclosed. OD) is shown separately from the long term portion on the balance sheet. O E) All of these answers are correct. 2 points 37) Item(s) that would be included in other comprehensive income include: OA) Unrealized gains (losses) on held to maturity investments. OB) Net income. OC) Unrealized gains (losses) on available-for-sale investments. OD) Unrealized gains (losses) on discontinued operation. E) Unrealized gains (losses) on held for trading investments, 38) A share dividend: * 2 points A) Is a distribution of additional shares to its shareholders without receiving any payment. O B) Transfers a portion of equity from retained earnings to contributed capital. OC) Does not reduce a corporation's assets and equity. OD) is often referred to as a stock dividend. OE) All of these answers are correct