At the date of the financial statements, common stock shares issued would exceed common stock shares outstanding as a result of the Declaration of a stock split. Declaration of a stock dividend. Purchase of treasury stock. Payment in full of subscribed stock. Which of the following securities must be reported as a liability because they have the characteristics of both liabilities and equity, but the liability characteristic is dominant? Redeemable preferred stock. Stock options issued with a debt security. Detachable stock options. Mandatorily redeemable preferred stock