Match the following stockholders equity concepts to the best

1. equity account reflecting shares of "owed" to stockholders.
2. shares of common stock re-acquired by a company.
3. entitled to receive dividends first.
4. distribution of a company's earnings to stockholders.
5. account used when shares are issued for an amount greater than par value.
6. this event creates a liability to the company.
7. the date that a share of stock must be owned to receive current dividend.
8. when dividends are actually distributed to stockholders.
a. cash dividend
b. record date
c. common stock distributable.
d. declaration date
e. treasury stock.
f. preferred stock.
g. payment date.
h. additional paid in capi

Trecek corporation incurs research and development costs of $625,000 in 2017, 30 percent of which relate to development activities subsequent to ias 38 criteria having been met that indicate an intangible asset has been created. the newly developed product is brought to market in january 2018 and is expected to generate sales revenue for 10 years. assume that a u.s.–based company is issuing securities to foreign investors who require financial statements prepared in accordance with ifrs. thus, adjustments to convert from u.s. gaap to ifrs must be made. ignore income taxes. required: (a) prepare journal entries for research and development costs for the years ending december 31, 2017, and december 31, 2018, under (1) u.s. gaap and (2) ifrs. (c) prepare the entry(ies) that trecek would make on the december 31, 2017, and december 31, 2018, conversion worksheets to convert u.s. gaap balances to ifrs.