Match the terms with the correct phrase

TERMS

$1.$ Treasury stock

$2.$ Restriction of retained earnings

$3.$ Return on shareholders$$ equity

$4.$ Earnings$-$price ratio

$5.$ Limited liability company

PHRASE

$1.$ Preferred practice is to disclose in the notes to the financial statements

$2.$ Paid in capital and$/$or retained earnings affected when sold

$3.$ Similar to an S corporation, but no limit on number of owners

$4.$ Net income as a percentage of average book value

$5.$ Used in evaluating stock performance