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Refer to the figure below.
-Which arrow points to the left atrium?
Common Shares
Equity securities that represent ownership interests in a corporation, providing voting rights and dividends.
Book Value
The value of an asset as it appears on a balance sheet, calculated by subtracting accumulated depreciation from the asset's cost.
Dividends in Arrears
Outstanding dividends on cumulative preferred stock that have not been paid by the corporation by the specified payment date.
Journal Entry
A record of a business transaction in an accounting system, which includes debits and credits in appropriate accounts to maintain the ledger's accuracy.
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