17. The declaration date is the date A) on which the board of directors of a corporation announces that a dividend will be paid B) used to determine exactly who will receive dividends C) when cash is actually paid to the shareholders D) when earnings are declared 18. The date of record is the date A) on which the board of directors of a corporation announces that a dividend will be paid B) used to determine exactly who will receive dividends C) when cash is actually paid to the shareholders D) when earnings are declared 19. The date of payment is the date A) on which the board of directors of a corporation announces that a dividend will be paid B) used to determine exactly who will receive dividends C) when cash is actually paid to the shareholders D) when earnings are declared