For which dividend declared is no liability shown on the balance sheet? / How should detachable warrants sold with a bond be accounted for?

a. cash dividends for preferred stock / a. a separate part of paid-in capital

b. large stock dividends on common stock / b. no amount assigned

c. property dividends on common stock / c. a separate liability

d. liquidating dividends on common stock / d. an appropriation of retained earnings