What is date of record in context with dividends? Select a Choice Below current question choices OptionA It is the date on which the preferred dividend payments are formally declared by the board of directors. OptionB It is the date on which common stock dividend payments are formally declared by the board of directors. OptionC It is the date on which stock must be held for a shareholder to be entitled to the receipt of a dividend. OptionD It is the date on which a preferred dividend is distributed to those shareholders who hold a corporation's stock