Which of the following statements is false? Select one: A. The declaration of a cash dividend creates a liability as of the date of record. B. The dividend liability for a cash dividend is created on the declaration date. C. The date of record is irrelevant with respect to recording a liability for a cash dividend. D. The dividend payment date is when the dividend liability is reduced. Which of the following statements is correct? Select one: A. Dividends per share are used in calculating both the earnings per share and the dividend yield. B. The dividend yield and earnings per share both have the same denominator. C. Net income is used in calculating the earnings per share but not in calculating the dividend yield. D. The dividend yield and earnings per share both have the same numerator