Match each term below with its description: Par Value Market price Large Stock Dividend Stock Split Cumulative Preferred Dividends Cash Dividend: Date of Payment A This type of distribution does not require a journal entry B. This type of distribution is recorded with a debit to "Retained Earnings and a credit to "Common Stock Dividend Distributable on the date of declaration C. This distribution arrangement requires dividends in arrears to be paid to preferred stock shareholders flest before any dividends may be paid to common stock shareholders D. The price a shareholder would pay to purchase a state of common stock E The accountant will record a debit to "Common Dividends Payable and a credit to "Cash to record the transaction F. An arbitrary amount assigned to each share of common stock when it is authorized