The Discount on Common Stock Account Reflects

The Discount on Common Stock account reflects:

A) An amount of assets defined by state law that stockholders must invest and leave invested in a corporation.
B) One share's portion of the issued corporation's net assets recorded in its accounts.
C) The difference between the par value of the stock and the amount paid-in by stockholders when the amount paid-in is more than par value.
D) The difference between the par value of stock and its issue price when it is issued at a price below par value.
E) The amount a corporation must pay in addition to dividends in arrears if and when it exercises its right to retire a share of callable preferred stock.