The board of directors of the Birch Corporation declared a cash dividend on January 18, 2013 , to be paid on February 18, 19x8, to shareholders holding stock on February 2, 19x8. Given these facts, February 2, 19x8 is the

a. date of declaration.

b. date of record.

c. payment date.

d. corporate date.

Answer rating: 100% (QA)

date of record The date of record is the day on which the ... View the full answer