Match the term and the definition.

Match the term and the definition. The date on which a liability is recorded for a dividend. The total number of shares the company has sold, whether held by stockholders or by the company. Additional Paid-in Capital Date of Declaration Date of Record Issued Shares Outstanding Shares Payment Date Pro Rata Basis Seasoned New Issues When a company sells issues of stock after its IPO. When cash or stock dividends are issued according to the proportion of stock owned. The date on which a company determines who receives a dividend. The amount owners paid the issuer for the stock above the par value of the stock. The total number of shares currently owned by stockholders. When employees of a company have the opportunity to buy a company's stock in the future at a fixed price. The date on which a company debits dividends payable and credits cash. Stock Options