In general a sealingtechnology involving welding in combination with expand jointing is used for connecting a pipecolumn to a tubeplatein a tubulature typeheatex- changer.
His columns on this topic have granted Bartlett semi-divine status on MSNBC and the ultimate digital apotheosis for ex-conservatives, a column addressing this topic published on the New York Times web site.
Technically, column C should also account for the lag between stocks going ex-dividend and the dividend payment, but this should not significantly effect the calculations unless the dividend in question is a significant part of the change in your portfolio value on any given day.