What best describes the relationship between I and II shown below? 
Definitions:
Dividends
A portion of a company's earnings distributed to shareholders as a reward for their investment.
Par Common Stock
The face value of common shares issued by a company, which is noted on the share certificate.
No-Par Common Stock
Shares of common stock issued without a par value, which means they are not assigned a nominal face value.
Treasury Stock
Shares of a company's own stock that it has reacquired and held in the company's treasury.
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