Which of the Following Is the Correct Description of Dividends

Multiple Choice

Which of the following is the correct description of dividends in arrears,as it applies to cumulative preference shares?

A) The amount of dividends that will be paid in the coming year
B) The cumulative amount of dividends which were not paid in previous years
C) The amount of dividends that were paid late
D) The cumulative amount of dividends that were paid in previous years