Match the following:

46.		Distributions by a corporation to its stockholders.	A.	Payment date
47.		Date on which the board of directors declares the cash dividend to be paid	B.	Retained earnings
48.		The amount stockholders have invested in the company.	C.	Dividends
49.		Represents all net income, less all dividends, since the company began.	D.	Articles of incorporation
50.		Describes the nature of the firm's business activities, the shares to be issued, and the composition of the initial board of directors.	E.	Declaration date
51.		Date of the actual cash distribution of the dividend	F.	Paidin capital

On January 1, 2018, a company issues 1,000 shares of $1 par value common stock for $20 per share.

The journal entry to record this issuance would be:

On January 1, 2018, a company issues 1,000 shares of $1 nopar value common stock for $20 per share.

The journal entry to record this issuance would be:

The corporation's own stock that has been issued and then repurchased by the company is referred to as:

Preferred Stock.

Authorized Stock.

Treasury Stock.

Common Stock.

A company acquires 1,000 shares of its own $1 par common stock for $15 per share. Record this purchase.