2357. Dividends are payable to the _________.

Share holders
Debenture holders
Registrar of the company
Board of directors
✅ The correct answer is A.
Dividends are payable to the Share holders. Dividends payable are dividends that a company’s board of directors has declared to be payable to its shareholders. Until such time as the company actually pays the shareholders, the cash amount of the dividend is recorded within a dividends payable account as a current liability.

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