Which of the Following Happens at the Date of Record

Multiple Choice

Which of the following happens at the date of record of a cash dividend?

A) Dr.Dividends Declared,Cr.Dividends Payable
B) Dr.Dividends Declared,Cr.Cash
C) No entry is made in the accounts,but a list of shareholders entitled to receive the dividend is prepared.
D) The board of directors approves the dividend but no entry is made in the accounts.