APIC Outstanding shares Dividends in arrears Authorized shares Common stock Preferred stock Declaration date Date of record Treasury stock Stock dividend Stock split Par value Issued shares A. Dividends on cumulative preferred stock that have not been declared in prior years. B. The total number of shares of stock that have been sold to investors. C. The number of shares a corporation is authorized to issue. D. The legal amount per share. E. The date the board of directions officially approves a dividend. F. The amount of paid- in - capital in excess of par value. G. Stock that has specified rights over common stock. H. A distribution of additional shares of a company's stock. I. The basic voting stock issued by a corporation. J. The date which a corporation prepares the list of current current stockholders; dividends can be paid only to stockholders who own stock on that date. K. An increase in the total number of authorized shares by a specified ratio (e.g., 2 for 1). L. A corporation's own stock that has been issued but subsequently reacquired and is being held by the corporation. M. The number of shares of stock that are owned by stockholders on any particular date