Match:

A debit balance on Retained Earnings.

Consists primarily of amounts invested by shareholders when they purchase shares of stock from the corporation.

If the specified dividend is not paid in a given year, the unpaid dividends accumulate (are in arrears).

Required a debit to Retained Earnings equal to the fair value of the additional shares distributed.

May be reduced when the company reported net loss.

Shares repurchased and not retired.

a. small stock dividend

b. paid in capital

c. cummulative

d. treasury stock

e. deficit

f. retained earnings