tch the items below in \#19 thru \# 22 by entering the appropriate letter in the space provided. 19) The date the board of directors formally A) Par value 19) declares a dividend. B) Cumulative feature 20) Preferred stockholders have a right to 20) receive current and unpaid prior-year C) Deficit dividends before common stockholders receive any dividends. 21) The amount assigned to each share of D) Declaration date stock in the corporate charter. 21) 22) A debit balance in retained earnings. 22)