Match the Following Terms to Their Correct Definition

Multiple Choice

Match the following terms to their correct definition.
-Represents the owners' claims against the assets of a corporation after all liabilities have been deducted.

A) Articles of incorporation
B) Common stock
C) Contributed capital
D) Corporate charter
E) Current dividend preference
F) Date of record
G) Declaration date
H) Dividends in arrears
I) Equity
J) Exercise (strike) price
K) Liquidating dividend
L) No-par stock
M) Payment date
N) Preferred stock
O) Prior period adjustment
P) Return on common equity