All of the Following Represent Equity Issuance Requiring Prominent Accounting,presentation

Multiple Choice

All of the following represent equity issuance requiring prominent accounting,presentation and disclosure treatment,except

A) Preferred stock with beneficial conversion features.
B) Warrants issued to a consultant for services performed.
C) Preferred stock that is cumulative and par value is $0.50 per share.
D) Dividends have not been paid on common stock since inception.