The following are 10 technical accounting terms: P/e ratio Treasury stock Stock dividend Basic earnings per share Unusual or infrequent item Additional paid-in capital Comprehensive income Discontinued operations Prior period adjustment Diluted earnings per share 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. a. A loss from tornado damage in a location where tornadoes are extremely rare. b. The asset represented by shares of capital stock that have not yet been issued. A distribution of additional shares of stock that reduces retained earnings but causes no change in total stockholders' equity. d. The amount received when stock is sold in excess of par value. e. f. An adjustment to the beginning balance of retained earnings to correct an error previously made in the measurement of net income.. A figure expressing a relationship between the current market value of a share of common stock and the underlying earnings per share. A separate section sometimes included in an income statement as a way to help investors evaluate the profitability 9 of ongoing business activities. h. A figure indicating what earnings per share would have been if all securities convertible into common stock had been converted at the beginning of the current year. i. A broadly defined measure of financial performance that includes, but is not limited to, net income.