Select the Best Answer from the List Below to Complete

Short Answer

Select the best answer from the list below to complete statements that follow.
$$\begin{array} { l l l } \text { Authorized shares } & \text { treasury stock } & \text { book value per share } \\\text { issued shares } & \text { stock dividend } & \text { par value per share } \\\text { outstanding shares } & \text { additional paid-in-capital } & \text { market value per share } \\\text { stock split } & \text { dividend payout ratio } & \text { retained earnings }\end{array}$$
-Distribution of additional shares of stock and reduction of the par value of the stock is a __________.