Use the Following Information to Answer Questions

Multiple Choice

Use the following information to answer questions
Marco Co. has 10,000 shares of $50 par value, cumulative preferred stock. The annual dividend on the preferred stock is $3 per share. By the end of 2010, Marco had not declared any dividends for 4 years.
-On its 2010 year-end financial statements, Marco Co.

A) will show a dividends in arrears liability.
B) will show a dividends payable liability.
C) will show a dividends in arrears stockholders' equity account.
D) will accrue a dividend payable.
E) none of the above.