Chose the item in column 2 that best matches each item in column 1. Net income divided by average total assets Unpaid dividends on cumulative preferred stock 1. Return on assets Document used by a state to grant its permission to form a corporation 2. Dividends in arrears The most basic form of capital stock 3. Outstanding stock 4. Charter Net Income divided by average common stockholder's equity 5. Retained Earnings 6. Return on equity Stock in the hands of stockholders 7. Par value The account used when the issue price of a share of stock exceeds its par. 8. Paid-in capital in excess of par (or Additional Paid In Capital, APIC) 9. Common stock A corporation's capital that is earned through profitable operations of the business 10. Paid in capital or Contributed capital. Arbitray amount assigned to a share of stock A corporation's capital from investments by the stockholders