A list of terms and a list of definitions or examples are presented below. Match the list of terms with their appropriate definitions or examples. stock warrant Capitalizes retained earnings. date of record Shares issued minus treasury shares. par value Emerson Electric will pay a dividend to all persons holding shares of its common stock on December 15, 2013, even if they just bought the shares and sell them a few days later. stock split The accumulated earnings over the entire life of the corporation that have not been paid out in dividends. treasury stock Common Stock account balance divided by the number of shares issued. stock dividend The state of Louisiana set an upper limit of 1,000,000 on the number of shares that Gump's Catch Inc. can issue. preferred stock Shares that never earn dividends. outstanding shares Any changes to stockholders' equity from transactions with nonowners. authorized shares A right to purchase stock at a specified future time and specified price. declaration date A stock issue that requires no journal entry. comprehensive income Shares that may earn guaranteed dividends. retained earnings On October 15, 2013, General Electric announced its intention to pay a dividend on common stock.