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Preferred Stock Dividends
Dividends that are paid out to holders of a company's preferred stock before any dividends are paid to common stockholders.
Common Stock Dividends Distributable
A liability account representing the amount of dividends declared by a corporation on common stock that have not yet been paid to stockholders.
Paid-in Capital
The total amount of money and other assets that shareholders have given a company in exchange for shares of stock.
Stockholders' Equity Section
The portion of the balance sheet that represents the ownership interest of shareholders in a company.
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