Match the Following Terms to Their Correct Definition

Match the following terms to their correct definition.
-Provides that current dividends must be paid to preferred stockholders before any dividends are paid to common stockholders.

A) Articles of incorporation
B) Common stock
C) Contributed capital
D) Corporate charter
E) Current dividend preference
F) Date of record
G) Declaration date
H) Dividends in arrears
I) Equity
J) Exercise (strike) price
K) Liquidating dividend
L) No-par stock
M) Payment date
N) Preferred stock
O) Prior period adjustment
P) Return on common equity