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A is corrent. A cash dividend becomes a liability of a corporation, both legally and for financial reporting purposes, on the date of declaration. It is also on this date that the tentative amount of the dividend is established. However, it is possible for the cash paid to holders of record to differ from the amount of the liability recorded on the declaration date. For example, because cash dividends are not paid on treasury stock, either an acquisition or sale of treasury stock between the declaration date and the date of record would cause the amount of the dividend paid to decrease or increase. The difference would result in an adjustment to retained earnings or the dividends account, if one was used by the enterprise.
B is incorrect. A cash dividend becomes a liability of a corporation, both legally and for financial reporting purposes, on the date of declaration. It is also on this date that the tentative amount of the dividend is established. However, it is possible for the cash paid to holders of record to differ from the amount of the liability recorded on the declaration date. For example, because cash dividends are not paid on treasury stock, either an acquisition or sale of treasury stock between the declaration date and the date of record would cause the amount of the dividend paid to decrease or increase. The difference would result in an adjustment to retained earnings or the dividends account, if one was used by the enterprise. 
B is incorrect. A cash dividend becomes a liability of a corporation, both legally and for financial reporting purposes, on the date of declaration. It is also on this date that the tentative amount of the dividend is established. However, it is possible for the cash paid to holders of record to differ from the amount of the liability recorded on the declaration date. For example, because cash dividends are not paid on treasury stock, either an acquisition or sale of treasury stock between the declaration date and the date of record would cause the amount of the dividend paid to decrease or increase. The difference would result in an adjustment to retained earnings or the dividends account, if one was used by the enterprise. 
D is incorrect. The payment date is merely the date when checks are mailed to stockholders.