Match the Appropriate Key Term with the Correct Definition Below

Match the appropriate key term with the correct definition below.
______ 1) investors listed on the stockholders' ledger will receive dividends
______ 2) not enough cash to pay a dividend, a promissory note is issued
______ 3) common stock outstanding and possibly nonconvertible preferred stock
______ 4) It is the assumption that all convertible stocks or bonds have been converted into common stock at the beginning of the earliest reporting period
______ 5) negative retained earnings
______ 6) return of capital rather than a distribution of earnings
______ 7) stock stops selling with dividends attached
______ 8) unavailable for dividends