J Smith, the Sole Stockholder, Received a $100 Dividend from Jay's

J. Smith, the sole stockholder, received a $100 dividend from Jay's Limo Services. Which of the following general journal entries will Jay's Limo Services make to record this transaction?

A) $\begin{array}{|l|r|r|}\hline \text { Dividends } & 100 & \\\hline \text { Cash } & & 100 \\\hline\end{array}$
B) $\begin{array}{|l|r|r|}\hline \text { Cash } & 100 & \\\hline \text { Dividends } & & 100 \\\hline\end{array}$
C) $\begin{array}{|l|r|r|}\hline \text { Common Stock } & 100 & \\\hline \text { Dividends } & & 100 \\\hline\end{array}$
D) $\begin{array}{|l|r|r|}\hline \text { Dividends } & 100 & \\\hline \text { Common Stock } & & 100 \\\hline\end{array}$
E) $\begin{array}{|l|r|r|}\hline \text { Cash } & 100 & \\\hline \text { Common Stock } & & 100 \\\hline\end{array}$