Match each of the following stockholders' equity concepts to the appropriate term (a-h).

Equity account reflecting shares "owed" to stockholders

[ Choose ] Date of payment Paid-In Capital in Excess of Par Stock Dividends Distributable Date of record Cash dividend Date of declaration Treasury stock Preferred stock

Shares of common stock that were issued and then reacquired by a company

[ Choose ] Date of payment Paid-In Capital in Excess of Par Stock Dividends Distributable Date of record Cash dividend Date of declaration Treasury stock Preferred stock

Owners of this class of stock are entitled to receive dividends first

[ Choose ] Date of payment Paid-In Capital in Excess of Par Stock Dividends Distributable Date of record Cash dividend Date of declaration Treasury stock Preferred stock

Cash distribution of a company's earnings to stockholders

[ Choose ] Date of payment Paid-In Capital in Excess of Par Stock Dividends Distributable Date of record Cash dividend Date of declaration Treasury stock Preferred stock

Account used when shares are issued for an amount greater than par value

[ Choose ] Date of payment Paid-In Capital in Excess of Par Stock Dividends Distributable Date of record Cash dividend Date of declaration Treasury stock Preferred stock

The day of the event that creates a liability to company

[ Choose ] Date of payment Paid-In Capital in Excess of Par Stock Dividends Distributable Date of record Cash dividend Date of declaration Treasury stock Preferred stock

The date that is used to determine the owners of stock who will receive the current dividend

[ Choose ] Date of payment Paid-In Capital in Excess of Par Stock Dividends Distributable Date of record Cash dividend Date of declaration Treasury stock Preferred stock

The date when dividends are actually distributed to stockholders

[ Choose ] Date of payment Paid-In Capital in Excess of Par Stock Dividends Distributable Date of record Cash dividend Date of declaration Treasury stock Preferred stock