Accounting homework please help.?

Which of the following is not a significant date with respect to dividends?

A.The record date.

B The incorporation date.

C The declaration date.

D The payment date

All of the following are normally found in a corporation's stockholders' equity section except

A. retained earnings.

B common stock.

C dividends in arrears.

D paid-in capital.

Bond discount should be amortized to comply with

A conservatism.

B the expense recognition principle.

C the historical cost principle.

D the revenue recognition principle.

Treasury shares plus outstanding shares equal

A authorized stock.

B unissued stock.

C issued stock.

D distributable stock.