Match the words provided in the word bank with the definitions. Net income retained in the corporation. A. Deficit The amount that must be retained in the business for the protection of creditors. B. Cash dividend Preferred stockholders have a right to receive current and unpaid prior-year dividends before common stockholders receive any dividends. Creditors only have corporate assets to satisfy their claims. Responsible to stockholders for corporate activity. The amount assigned to each share of stock in the corporate charter. Unit of ownership in a corporation. Enables stockholders to maintain their same percentage ownership when new shares are issued. Corporation's own stock that has been reacquired by the corporation but not retired. Total amount paid-in on capital stock. A dividend declared out of paid-in capital. A pro rata distribution of cash to stockholders. A debit balance in retained earnings. A pro rata distribution of the corporation's own stock to stockholders. Shows how many dollars of net income were earned for each dollar invested by the owners. The date the board of directors formally declares the dividend and announces it to stockholders. The issuance of additional shares of stock to stockholders accompanied by a reduction in the par or stated value per share. Widely used by stockholders and potential investors in evaluating the profitability of a company. C. Return on common stockholders' equity D. Board of directors E. Cumulative feature F. Liquidating dividend G. Limited liability H. Declaration date 1. Retained earnings J. Par value K. Earnings per share L. Capital stock M. Preemptive right N. Legal capital O. Stock split P. Stock dividend Q. Treasury stock R. Paid-in capital