Match the following terms with the corresponding description by placing the letter in the blank beside appropriate term:

1. ____ Treasury Stock	A. Amounts paid by employer for employees Medicare, Social Security, and federal and state unemployment insurance
2. ____ Preferred Shareholder	B. The value of a fixed asset that has not yet been used by the company to generate revenue.
3. ____ FICA	C. The amount of cash expected to be received for the sale of a fixed asset once the company finishes using that asset
4. ____ Additional-Paid-in-Capital (APIC)	D. Usually has no voting rights, but is the first to receive dividend distributions.
5. ____ Residual Value (Salvage Value)	E. Shares of a companys previously issued stocks that the company purchases from the stock exchange.
6. ____ Common Stock	F. The portion of the proceeds received from selling stock that a company is permitted to use to fund operations and/or investment in the business.
7. ____ Payroll Tax Expense	G. The portion of the proceeds received from selling stock that a company is required to keep in reserve.
8. ____ Net Book Value	H. Amounts withheld from an employees paycheck for Social Security and Medicare contributions.