In the Stockholders' Equity Section of the Balance Sheet

Multiple Choice

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 stockholders' equity.
C) Additional Paid-in Capital appears under the sub-section paid-in capital.
D) Dividends in Arrears will appear as a restriction of retained earnings.