Dividends are payable to the _________.

A. Share holders

B. Debenture holders

C. Registrar of the company

D. Board of directors

Answer: Option A

Solution(By Examveda Team)

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.