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B is corrent because published dividend records represent strong externally generated evidence.
A is incorrect because the dividends of many companies may vary greatly from year to year and so the evidence collected may not be the most reliable.
C is incorrect because tracing dividend checks to the cash receipts book provides evidence with respect to whether dividend checks received were included in the cash receipts but does not test the completeness with which dividends have been recorded, nor does it test whether the earnings were recorded during the proper period.
D is incorrect because recomputing extensions and footings and comparing totals to the general ledger address the clerical and mathematical accuracy of the recordation of dividends but do not verify the amount of dividends earned.