Question 18 (1 point) For accounting purposes, the most important section of the articles of incorporation is the description of 1) how the board of directors will be organized. 2) who will make up the management. 3) the shares to be issued. 4) the type of business to be conducted. Question 19 (1 point) All of the following are reasons for issuing small stock dividends except 1) it provides an opportunity for the company to capitalize its retained earnings. 2) it does not reduce the assets of the company. 3) it allows the company to issue a dividend without recording it in their records. 4) it allows the shareholders the option of keeping the shares or selling them for cash