In the Stockholders' Equity Section of the Balance Sheet

In the stockholders' equity section of the balance sheet,

A) Common Stock Dividends Distributable will be classified as part of additional paid-in capital.
B) Common Stock Dividends Distributable will appear in its own subsection of the stock- holders' equity.
C) Additional Paid-in Capital appears under the subsection Paid-in Capital.
D) Dividends in arrears will appear as a restriction of Retained Earnings.