Select the Letter of the Term Each Statement Best Describes

Select the letter of the term each statement best describes.
-Creation of additional shares of stock with a concurrent reduction of the par value of the stock.

A) authorized shares
B) issued shares
C) outstanding shares
D) par value
E) additional paid-in capital
F) retained earnings
G) cumulative feature
H) participating feature
I) callable stock
J) treasury stock
K) retirement of stock
L) dividend payout ratio
M) stock dividend
N) stock split
O) market value per share
P) convertible stock
Q) book value per share