In the Shareholders' Equity Section of the Statement of Financial

Multiple Choice

In the shareholders' equity section of the statement of financial position,

A) Stock Dividends Distributable will be classified as a contra account to Retained Earnings.
B) Stock Dividends Distributable will appear in its own subsection of shareholders' equity.
C) Preferred and Common Shares appear under the subsection Share Capital.
D) Dividends in Arrears will appear as a restriction of Retained Earnings.