Question1 Match the following statements to the appropriate terms. A dividend declared out of paid-in capital Retained earnings currently unavailable for dividends. The correction of an error in previously issued financial statements 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. Prior period adjustment Earnings per share Declaration date Stock split Deficit Liquidating dividend Retained earnings restrictions Stock dividend Return on common stockholders'equity