5. Dividend payment procedure Aa Aa When a company pays a dividend, it isn't as simple as getting a paycheck from one's employer. There are several critical dates in the dividend payment process. Identify which critical dividend date relates to each of the statements. DeclarationHolder-of-Record Ex-Dividend Statements Date Date Date Payment Date Niagular Corp.'s board of directors announced that it will pay a $1 million dividend in three months on this date. Niagular Corp. actually sent the dividend checks to stockholders on this date. Niagular Corp.'s board of directors declared that whoever is listed as the owner of the stock on this date will receive the dividend for this year. Niagular Corp.'s board of directors set this date as the date on which the right to the current dividend no longer accompanies the stock