1. Which of the following is not a relevant date relating to distribution of a Cash Dividend to Shareholders:
   1. Date of Declaration
   2. Date of Record
   3. Balance Sheet As Of Date
   4. Date of Payment
   5. None of the Above
2. Accounting for Investments does not depend on which of the following factors:
   1. Security type: debt or equity.
   2. Intent to hold the security short or long term.
   3. Rate of return on investment.
   4. Percentage ownership in another companys equity securities.
   5. All of the above.
   6. None of the above.