Choose from the drop-down menu the type of share being described: common shares, preferred shares or both common and preferred shares or neither common nor preferred shares. a. Requires a journal entry to record the issue of the shares but not the authorization of shares. b. Is recorded at the fair value of the consideration received when shares are issued for a noncash consideration. C. Has priority regarding the distribution of dividends and, in the event of liquidation over the distribution of assets. d. Is usually issued with a specified dividend rate. e. Gives the shareholder the right to vote at annual general meetings. f. Does not guarantee that dividends will be paid to shareholders. 8. May have a cumulative or non-cumulative dividend feature. h. Is a form of liability