Select the Letter of the Term Each Statement Best Describes

Select the letter of the term each statement best describes.
-An arbitrary amount stated on the face of the stock certificate that represents the legal capital of the firm.

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