The following are True or False.

All intangibles must be amortized.

Internally generated goodwill is capitalized.

Gain contingencies and loss contingencies are both recorded in the general journal when it is probable that they will occur and can be reasonably estimated.

Amortization of a premium increases bond interest expense, while amortization of a discount decreases bond interest expense.

If the market rate equals the stated rate, bonds will be sold at face value.

A zero-interest-bearing note payable that is issued at a discount will not result in any interest expense being recognized.

Please answer the following

On which of the three important dates for a cash dividend is a liability incurred?