Are dividends in arrears reported among the liabilities of, Finance Basics

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Are dividends in arrears reported among the liabilities of

1. Are dividends in arrears reported among the liabilities of the dividend-paying firm? If not, how are they reported, and why?

2. SSUANCE OF STOCK
Ramsden Corporation shows the following information in the stockholders' equity section of its balance sheet: The par value of common stock is $2.00 and the total balance in the common stock account is $150,000. The 8,000 shares are currently designated as treasury stock.

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Finance Basics: Are dividends in arrears reported among the liabilities of

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