(1) What is a dividend and what is the difference between cash dividends and stock dividends? What does it mean when shares of stock are outstanding? (2) Please explain what is meant by the terms "Date of Declaration," "Date of Record," and "Date of Payment" when referring to cash dividends. (3) What type of account is the "Cash Dividends" account? authorized, 25,000 shares issued, and 18,000 shares outstanding. Please select TWO of the following dates and show what the journal entries should look like. Make sure you label which ones you have selected. a. Date of Declaration: b. Date of Record: c. Date of Payment