Match the following terms to their correct definition.

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Represents the owners$$ claims against the assets of a corporation after all liabilities have been deducted.

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Document that authorizes the creation of the corporation, setting forth its name and purpose and the names of the incorporators.

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The sum of all preferred stock, common stock, and additional paid$-$in capital account balances

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Shareholders holding the shares on this date are the ones who receive any dividends that have been declared.

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Individuals who hold this stock receive priority over common shareholders in the payment of dividends and the distribution of assets in the event of liquidation.

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Date on which the Board of Directors votes to pay a dividend.

A$.$

Declaration date

B$.$

Articles of incorporation

C$.$

Contributed capital

D$.$

Preferred stock

E$.$

Equity

F$.$

Date of record