please answer the given multiple choice question

_'l. Nonstock dividends shall be recognized as liabilities on the a. Date of declaration b. Date of record 6. Date of payment 0'. Date of issuing check _2. Dividends payable in noncash asset shall be charged to retained earnings at a. Cost or book value of the noncash asset b. Fair value of the noncash asset c. Fair value as determined by Board of Directors d. Appraised value 3. When shareholders may elect receive cash in lieu of stock dividend, the amount to be charged to retained earnings is equal to the a. Optional cash dividend b. Fair value of the shares 0. Par value of the shares (1. Book value of the shares _4. Treasury shares may be reissued as dividends, in which case what amount shall be charged to retained earnings? a. Cost of the treasury stock b. Par value of the treasury stock 0. Fair value of the treasury on the date of declaration (1. Fair value of the treasury stock on the date of issuance