Listed below are five terms followed by a list of phrases that describe or characterize each of the terms. Match each phrase with the number for the correct term.

1) large stock dividend 2) participating 3) deficit 4) accumulated other comprehensive income 5) paid in capital-share repurchase

a) A debit balance for retained earnings b) A stock split in the form of a stock dividend c) Follows retained earnings in a balance sheet d) A feature that could increase the dividend yield on preferred stock. e) Associated with retiring stock