On February $1,$ Entity J declared a $$2$ cash dividend payable $($on April $1)$ to common stockholders of record on March $1.$ Which date results in assets decreasing, liabilities decreasing, and no change

to Entity J$\text{'}$s stockholders' equity?

the record date.

the declaration date.

the payment date.

all of the choices result in a change to the elements of the accounting equation.