Comfort Shoes Had the Following Items Included in Its Accounting

Comfort Shoes had the following items included in its accounting records.In the space provided, indicate whether each of the items listed is included in an account in the stockholders' equity section of the balance sheet.​
​ $$\begin{array} { | l l | l | } \hline & \text { Item } & \begin{array} { l } \text { Included in a Stockholders' } \\\text { Equity account? (yes or no) }\end{array} \\\hline \text { a. } & \text { Preferred stock issued by Comfort Shoes. } \\\hline \text { b. } & \text { Cash dividend unpaid that was declared last year. } \\\hline \hline \text { c. } & \text { Earnings accumulated but not distributed by Comfort Shoes. } \\\hline \hline \text { d. } & \text { Amount received in excess of cost when treasury stock is reissued } \\& \text { by Comfort Shoes. } & \\\hline \hline \text { e. } & \text { Treasury stock purchased. } \\\hline \text { f. } & \text { Dividends in arrears on Comfort Shoes preferred stock. } \\\hline \text { g. } & \begin{array} { l } \text { Amount received in excess of par value when common stock was } \\\text { issued by Comfort Shoes. }\end{array} \\\hline \hline \text { h. } & \begin{array} { l } \text { Stock dividend declared but not yet distributed by Comfort } \\\text { Shoes. }\end{array} & \\\hline\end{array}$$