Which of the Following Statements in Relation to Dividends Is

Multiple Choice

Which of the following statements in relation to dividends is true?

A) Dividends represent drawings by the owners (shareholders) of the company.
B) Dividends can be paid out of any equity account.
C) Shareholders must be paid an annual dividend regardless of the type of share they hold.
D) A company cannot declare both an interim and a final dividend.