Match the items below by entering the appropriate code letter

A. Controller

B. Deficit

C. Payout Ratio

D. Stock Dividend

E. Declaration Date

F. Preemptive right

G. Par Value

H. Legal Capital

I. Treasury Stock

J. Cumulative feature

1. The date the board of directors formally declares a dividend.

2. The amount that must be retained in the business for the protection of creditors.

3. Preferred stockholders have a right to recieve current and unpaid prior-year dividends before common stockholders receive any dividends.

4. The cheif accounting officer.

5. Measures the percentage of earnings distributed in the form of dividens to common stockholders.

6. The amount assigned to each share of stock in the corporate charter.

7. A debit balance in reatined earnings.

8. Enables stockholders to maintain their same percentage ownership when new shares are issued.

9. Corporations own stock that has been reacquired by the corporation but not retires.

10. A pro rata distribution of the corporations own stock to stockholders.