D. ISSULU UN 4. C. Unissued shares d. Outstanding shares If a company offers additional considerations to convertible bondholder encourage conversion, it is called a(an): a. forced conversion. b. sweetener. c. additional conversion. d. end conversion. 5. A primary source of stockholders' equity is a. income retained by the corporation. b. appropriated retained earnings. C. contributions by stockholders. d. both income retained by the corporation and contributions by stockh Which of the following is considered research and development costs? a. Planned search or critical investigation aimed at discovery of new kr b. Research costs incurred under contract with another company. C. Commissions to sales staff marketing a new product. d. Cost of marketing research to promote a new product. An example of an item which is not a liability is a. dividends payable in stock. b. advances from customers on contracts. c. accrued estimated warranty costs. d. the portion of long-term debt due within one year