a On November 1st, a company declared a $60,000 cash dividend to be paid on December 31st to shareholders of record as of December 1st 14 On what date does the company record a liability for the dividend? On what date does the company record a decrease to retained earnings for the dividend? On what date does the company record the payment of the cash? What date does not require the company to record any transactions? nor 1 Dec 31st Dee 1st