Match the Terms with the Definitions

Match the terms with the definitions.
-The difference between the par value and the price of a stock when the stock is issued at a price above par.

A) authorized stock
B) board of directors
C) bylaws
D) premium
E) capital stock subscription
F) preferred stock
G) paid-in capital
H) cumulative preferred stock
I) dividends
J) double taxation
K) outstanding stock
L) no-par stock