Read practice question below and answer. No explanation needed.

During the audit of the dividends declared and paid account, what is one procedure the auditor can perform to verify the accuracy of the ($) amount paid. (3 marks) Multiply the number of shares issued and outstanding by EPS )Divide the net income for the year by the number of autorized shares in the company's articles of incorporation and compare it to the dividend per share )Compare the total amount of dividends paid as a percent of net income )Multiply the number of shares issued and outstanding by the dividend per share