Match the Items Below by Entering the Appropriate Code Letter

Match the items below by entering the appropriate code letter in the space provided.
A. Deficit F. Return on common stockholders' equity
B. Prior period adjustment G. Cash dividend
C. Liquidating dividend H. Declaration date
D. Retained earnings restrictions I. Stock dividend
E. Earnings per share J. Stock split
____ 1. A dividend declared out of paid-in capital.
____ 2. Retained earnings currently unavailable for dividends.
____ 3. The correction of an error in previously issued financial statements.
____ 4. A pro rata distribution of cash to stockholders.
____ 5. A debit balance in retained earnings.
____ 6. A pro rata distribution of the corporation's own stock to stockholders.
____ 7. Shows how many dollars of net income were earned for each dollar invested by the owners.
____ 8. The date the board of directors formally declares the dividend and announces it to stockholders.
____ 9. The issuance of additional shares of stock to stockholders accompanied by a reduction in the par or stated value per share.
____ 10. Widely used by stockholders and potential investors in evaluating the profitability of a company.