Answer:
a) a distribution of the company's earnings to its stockholders.
Explanation:
Dividend is the amount that is to be paid to the shareholders. This amount is arise from the earnings of the firm.
The dividend is distributed according to the shared issued to the shareholders. It can be preference dividend or common share dividend or both
Neither it is a assets minus stockholders' equity because it is a total liabilities
Nor it is a revenues less expenses because it is a net income
And, not as a liabilities minus stockholders' equity
