3, gy had declared a cash dividend insed UI The following are 10 technical accounting terms introduced or emphasized in Chapters 11 and Treasury stock y stock Discontinued operations Ple ratio Stock dividend Unusual or infrequent item Prior period adjustment Basic earnings per share Additional paid-in capital Diluted earnings per share Comprehensive income Each of the following statements may or may not) describe one of these technical terms. For each statement, indicate the term described, or answer "None if the statement does not correctly describe any of the terms. a. A loss from tornado damage in a location where tornadoes are extremely rare. b. The asset represented by shares of capital stock that have not yet been issued. c. A distribution of additional shares of stock that reduces retained earnings but causes no change in total stockholders' equity. d. The amount received when stock is sold in excess of par value. e. An adjustment to the beginning balance of retained earnings to correct an error previously made in the measurement of net income. f. A figure expressing a relationship between the current market value of a share of common stock and the underlying earnings per share. g. A separate section sometimes included in an income statement as a way to help investors evaluate the profitability of ongoing business activities. 547 h. A figure indicating what earnings per share would have been common stock had been converted at the beginning of the current yea A broadly defined measure of financial perform income. er share would have been if all securities convertible into i. measure of financial performance that includes, but is not limited to, net