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Listea are 12 technical accounting terms alscussed in this chapter. Par value Board of directors Double taxation Book value Paid-in capital Dividends in arrears Market value Preferred stock closely held corporation Retained earnings Common stock Publicly owned corporation Each of the following statements may (or may not) describe one of these technical terms. For each statement, indicate the term described, or answer "None" if the statement does not correctly describe any of the terms. page 509 a. A major disadvantage of the corporate form of organization. b. From investors' point of view, the most important value associated with capital stock. c. Cash available for distribution to the stockholders. d. The class of capital stock that normally has the most voting power. e. A distribution of assets that may be made in future years to the holders of common stock f. A corporation whose shares are traded on an organized stock exchange. g. Equity arising from investments by owners. h. The element of stockholders' equity that is increased by net income. i. Total assets divided by the number of common shares outstanding, j. The class of stock for which market price normally rises as interest rates increase