Answer :
All of the following are normally found in a corporation's stockholders' equity section except Dividends in Arrears. The correct answer is B.
Dividend in arrears, What is it?
Unpaid dividends are referred to as dividends in arrears. They have been announced as cash dividends, but as of the balance sheet date, they have not yet been paid.
Because the declaration date and the payment date are different, dividends are paid in arrears.
What does stockholders' equity consist of?
The ownership stake in the company is represented by the stockholders' equity.
The Common Stock, Preferred Stock, Paid-in Capital (Additional and Treasury Stock), and Retained Earnings are the accounts that are listed in the shareholders' equity section.
Dividend in arrears is therefore included in the current obligation section rather than the stockholders' equity section, unlike common stock, paid-in capital, and retained earnings.
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