In the Statement of Changes in Shareholders' Equity

Multiple Choice

In the statement of changes in shareholders' equity,

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