Match the following stockholders' equity concepts to the appropriate term (a - g).

Cash distribution of a company’s earnings to stockholders
The date when dividends are actually distributed to stockholders
Shares of common stock that were issued and then reacquired by a company
Account used when shares are issued for an amount greater than par value
The day of the event that creates a liability to company
Equity account reflecting shares “owed” to stockholders
Owners of this class of stock are entitled to receive dividends first
The date that is used to determine the owners of stock who will receive the current dividend

1.	cash dividend
2.	date of record
3.	Stock Dividends Distributable
4.	date of declaration
5.	treasury stock
6.	preferred stock
7.	date of payment
8.	Paid-In Capital in Excess of Par