A dividend is:.
a) a distribution of the company's earnings to its stockholders.
b) equal to assets minus stockholders' equity.
c) equal to revenues less expenses.
d) equal to liabilities minus stockholders' equity.

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