On January 15, 2011, Rockney Systems, Inc. paid a cash dividend that had been declared prior to the end of its 2010 fiscal year. The entry to pay the dividends includes a debit to:

On January 15, 2011, Rockney Systems, Inc. paid a cash dividend that had been declared prior to the end of its 2010 fiscal year. The entry to pay the dividends includes a debit to:




A) Cash and a credit to Dividends Payable.
B) Dividends Payable and a credit to Cash.
C) Retained Earnings and a credit to Dividends Payable.
D) Dividends Payable and a credit to Retained Earnings.





Answer: B


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