The partnership is differentiated from the corporation in one of the following: OA Unlimited liability OB. Net income is taxed as a separate liability OCIt has an accounting entity separated from the owners OD. Limited liability QUESTION 8 When dividends are declared in one fiscal year and paid in the next fiscal year, the company will not record any entry in one of the following dates: OA Date the dividends are declared OB. Date of record OC Last day of the fiscal year. OD. Date of payment