Jay's Limo Services Paid Cash Dividends of $100 $\begin{array}{|l|l|l|}\hline \text { Divdends }&100 \\\hline \text { Cash }&&100\\\hline \end{array}$

Jay's Limo Services paid cash dividends of $100. Which of the following general journal entries will Jay's Limo Services make to record this transaction?

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