Question 3. Match each term with the appropriate definition. Not all definitions will be used. Term: Treasury Stock Cash Dividend Initial Public Offering (IPO) Preferred Stock Outstanding Shares Earnings Per Share (EPS) Stock Dividend Residual Claim Return on Equity (ROE) Definition: A) Stock shares that pay a fixed dividend rate but have no voting rights B) The shares of stock held by stockholders C) Stock that allows owners to be listed among creditors D) This payment raises stockholders' equity. E) This type of dividend decreases stockholders' equity. F) The shares of stock held by the issuing company G) Earnings per share that reflects treasury and preferred stock H) (Net income less preferred dividends) divided by average stockholders' equity 1) This type of dividend does not reduce stockholders' equity. 1) Stockholders' entitlement to remaining assets after creditors are repaid if the company ceases operations K) The additional shares of stock a company can issue beyond what are already issued L) (Net income less preferred dividends) divided by the average number of outstanding common shares M) When a company first starts selling stock to the public