Use the above video link to answer the following questions. 1. Pertaining to cash dividends, on which date is retained earnings decreased and liabilities increased? a. date of declaration. b. ex-dividend date. c. date of record. d. date of payment. 2. A large stock dividend (> 25%) is recorded at a. fair value. b. book value. c. cash value. d. par value. 3. Which of the following does not represent a distribution of retained earnings? a. a stock split. b. a liquidating dividend. c. a reverse stock split. d. all of these choices