The Company Paid $100 Cash in Dividends to J $\begin{array} { | c | r | r | } \hline \text { Dividends } & 100 & \\\hline \text { Cash } & & 100 \\\hline\end{array}$

The company paid $100 cash in dividends to J. Smith, the owner. Which of the following general journal entries will Jay's Limo Services, Inc. make to record this transaction?

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