At 30 June 2019, the Board of Directors of Stargaze

At 30 June 2019, the board of directors of Stargaze Ltd declared a final dividend of 10c per share on 60 000 ordinary shares. The dividend was paid in August 2019. The correct general journal entry to record the payment of the dividend is:

A) DR Retained earnings $6000; CR Bank $6000
B) DR Final dividend payable $6000; CR Bank $6000
C) DR Bank $6000; CR Final dividend payable $6000
D) DR Retained earnings $6000; CR Final dividend payable $6000