Match the Following Terms to Their Correct Definition

Match the following terms to their correct definition.
-Date on which the Board of Directors votes to pay a dividend.

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