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) Reverse stock split 2) Retained earnings 3) Cumulative 4) Price-earnings ratio 5) Share issue cost

a) A feature of preferred stock b) Reduces the net proceeds from selling shares c) May be reduced when net income increases d) Designed to increase the market value of stock e) May be reduced when shares are retired