Matching 1 Bearer Bonds 2 Discount on Bonds Payable Market Rate Stock Dividend 5 Contract Rate Stock Split Retained Earnings Treasury Stock Carrying Value of 9 10 Bonds Premium on Bonds Payable 11 Callable Bonds 12 Preferred Stock 13 Dividends in Arrears 14 Common Stock Match each of the options above to the items below. Unpaid dividend on cumulative preferred stock; must be paid before any regular dividends on preferred stock and before any dividends on common stock. Stock with a priority status over common stockholders in one or more ways, such as paying dividends or distributing assets. Cumulative income less cumulative losses and dividends. Corporation's distribution of its own stock to its stockholders without the receipt of any payment Corporation's own stock that it reacquired and still holds. Bonds that give the issuer the option to retire them at a stated amount prior to maturity. Interest rate specified in a bond indenture (or note); multiplied by the par value to determine the interest paid each period. Difference between a bond's par value and its lower issue price or carrying value. Interest rate that borrowers are willing to pay and lenders are willing to accept for a specific lending agreement given the borrowers' risk level. Difference between a bond's par value and its higher carrying value