Match the following stockholder's equity concepts to the best answer. equity account reflecting shares "owed" to stockholders Shares of common stock re-acquired by a company entitled to receive dividends first distribution of a company's earnings to stockholders account used when shares are issued for an amount greater than par value this event creates a liability to company the date that a share of stock must be owned to receive current dividend when dividends are actually distributed to stockholders cash dividend record date common stock distributable declaration date treasury stock preferred stock payment date additional paid in capital