Which of the Following Happens at the Date of Record

Multiple Choice

Which of the following happens at the date of record?

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.