Ctl H chapter 4 -Problem 4 -Matching Terme Liated below are several terma. Match the letter that each description a. stock dividend b. cash dividend c. stock split d. extraordinary items e. discontinued operations f. equity in earnings of nonconsolidated subsidiaries unusual or infrequent item h cumulative effect of change in accounting principle i minority share of earnings j retained earnings 1. Certain income statement items that are unusual or occur infrequently, but not both. 2. Material events and transactions distinguished by their unusual nature and infrequent occurrence. 3. A dividend in the form of additional shares of a company's stock 4. Increase in the number of shares of a class of capital stock, with no change in the total dollar amount of the class, but with a converse reduction in the par or stated value of the shares. 5. When a firm has investments in stocks, uses the equity method of accounting, and the investment is not consolidated 6. The payment (receipt) of a dividend in cash. 7. The disposal of a major segment of a business. 8. Undistributed earnings of the corporation. 9. The portion of income that belongs to the minority owners of a firm that has been consolidated. The effect that a new accounting principle would have had on net income of prior periods if it had been used instead of the old principle. 10. 80