Consider the following statements regarding dividend payment under Section 123 of the Companies Act, 2013: Statement 1: Dividend can be paid from accumulated profits made in previous financial years. Statement 2: A company that has incurred losses in the current or previous year cannot declare dividend. Statement 3: Dividend must be paid within 30 days of declaration, and any dividend not claimed within 7 years shall be transferred to the IEPF. Statement 4: The Board of Directors has absolute discretion to declare dividend without any statutory constraints. Which statements are correct?