Which of the following is correct?
1. Unrealised dividend is an asset to the company
2. Dividend declared between two annual general meeting is called interim dividend
3. A company can distribute both interim and final dividend in the same financial year
Choose the correct answer:

A. 2 and 3

B. 1, 2 and 3

C. 1 and 3

D. 1 and 2

Answer: Option A