The primary responsibility of a bank acting as registrar of capital stock is to:

A、
Ascertain that dividends declared do not exceed the statutory amount allowable in the state of incorporation .
B、
Account for stock certificates by comparing the total shares outstanding to the total in the shareholders subsidiary ledger.
C、
Act as an independent third party between the board of directors and outside investors concerning mergers, acquisitions, and the sale of treasury stock .
D、
Verify that stock is issued in accordance with the authorization of the board of directors and the articles of incorporation .